Handbook for Electronic Filers VA-1345

VVIIRRGGIINNIIAA DDEEPPAARRTTMMEENNTT OOFF TTAAXXAATTIIOONN wwwwww..ttaaxx..vviirrggiinniiaa..ggoovv

PUBLICATION VA-1345

HANDBOOK for EElleeccttrroonniicc FFiilleerrss of Individual Income Tax Returns

Tax Year 2008

TABLE OF CONTENTS

VIRGINIA CONTACT DIRECTORY.........................................................................................3 ELECTRONIC FILING CALENDAR FOR TAX PERIOD 1/1/08 – 12/31/08 ............................4 PUBLICATIONS FOR TAX PERIOD 1/01/08 – 12/31/08 ........................................................5 WHAT’S NEW –TAX YEAR 2008............................................................................................6 REMINDERS……………………………………………………………………………………..........7 COMMON REJECT CODES....................................................................................................9 FEDERAL/STATE ELECTRONIC FILING PROCESS ..........................................................10 VIRGINIA RETURNS.............................................................................................................10 NAME, ADDRESS AND BANK INFORMATION...................................................................12 REFUND RETURNS..............................................................................................................13 BALANCE DUE RETURNS...................................................................................................13 RESPONSIBILITIES OF TAX PROFESSIONALS ................................................................14 E-FILE CHECKLIST ..............................................................................................................16 APPENDIX A - LOCALITY AND CITY CODES.....................................................................18 APPENDIX B - ERROR REJECT CODES AND EXPLANATIONS.......................................19 APPENDIX C - VIRGINIA FORMS AND FIELD NUMBERS .................................................28

VVIIRRGGIINNIIAA CCOONNTTAACCTT DDIIRREECCTTOORRYY

TTOOPPIICC

SSEERRVVIICCEESS OOFFFFEERREEDD

CCOONNTTAACCTT IINNFFOORRMMAATTIIOONN

CUSTOMER SERVICE

Taxpayer Assistance M-F, 8:30 a.m. - 4:30 p.m.

804-367-8031 [email protected]

TAX PROFESSIONAL HOTLINE

Tax Professional AssistanceM-F, 8:30 a.m. - 4:30 p.m.

804-367-9286

TELETAX

Refund Inquiry Recorded Tax Information Fax on Demand Forms

804-367-2486

E-FILE HELP DESK

Fed/State ELF Software Developer, Tax Professional, and ERO Assistance

Mr. Leo Vaisvil 804-367-6100 [email protected]

E-FILE ADMINISTRATOR

Fed/State ELF Software Developer, Tax Professional, and ERO Assistance

Ms. Tina Thoummarath 804-367-0240 [email protected]

VATAX ONLINE

On-line Filing (iFile) Electronic Return Payments Electronic Bill Payments Tax Information

www.tax.virginia.gov

CREDIT CARD PAYMENTS

Credit Card Payments Made through Official Payments Corporation

800-272-9829 www.officialpayments.com

EELLEECCTTRROONNIICC FFIILLIINNGG CCAALLEENNDDAARR FFOORR TTAAXX PPEERRIIOODD 11//11//0088 –– 1122//3311//0088

Begin Federal/State Software Testing November 12, 2008*** Submitting Test Transmissions No cut off date Begin Transmitting Live Returns to IRS or VATAX January 16, 2009*** Last Date to Transmit VATAX Returns Electronically October 15, 2009***

***Dates subject to change***

PUBLICATIONS FOR TAX PERIOD 1/01/08 – 12/31/08

IRS VATAX Handbook for Electronic Filers Pub. 1345 Pub. VA-1345 Electronic Return File Specifications Pub. 1346 Pub. VA-1346 and Record Layouts Test Package Pub. 1436 Pub. VA-1436

WWHHAATT’’SS NNEEWW ––TTAAXX YYEEAARR 22000088 Advancement of Virginia’s Fixed Date Conformity with the Internal Revenue Code: The 2008 General Assembly enacted legislation that moved Virginia’s fixed date conformity with the Internal Revenue Code from December 31, 2006, to December 31, 2007. At the time these instructions went to print, the only required adjustments for “fixed date conformity” were: (i) the special 30% and 50% bonus depreciation allowance for certain assets under the IRC, and (ii) the 5-year net operating loss (NOL) carry back allowed for net operating losses generated in taxable year 2001 or 2002. If federal legislation is enacted that results in changes to the Internal Revenue Code for the 2008 taxable year, taxpayers may be required to make adjustments to their Virginia returns that are not described in the instruction booklet. Supplemental instructions will be posted on our website: www.tax.virginia.gov. Filing Threshold and Personal Exemption Amounts for Individual Income: Tax House Bill 3022 (Chapter 527) and Senate Bill 778 (Chapter 543) increase the individual income tax filing thresholds for single individuals from $7,000 to $11,250 for 2008 and 2009, $11,650 for 2010 and 2011 and $11,950 for 2012 and beyond. The bills increase the filing threshold for married couples from $14,000 to $22,500 for 2008 and 2009, $23,300 for 2010 and 2011, and $23,900 for 2012 and beyond. The bills also increase the personal exemption amount from $900 to $930 effective for taxable year 2008. Virginia Schedule VK-1, Owners share of income and Virginia Modifications and Credits: Withholding reported on Virginia Schedule VK-1 will be included as a part of individual withholding. Warehouse of Direct Debit: Payment warehousing is available for returns filed by May 1, 2009. For returns filed after May 1, 2009 the direct debit date must equal the transmission date. The debit will not occur until after an acknowledgement of filing acceptance. Amended Returns: Amended Virginia Form 760CG, amended Virginia Form 763, and amended Virginia Form 763 may now be filed electronically. New Subtraction: A new subtraction is available for non-resident tax payers who use VA form 763. This subtraction can be claimed when an owner of a pass-through entity may also need to file a Nonresident Form 763 return to report Virginia source income other than from the Pass-Through Entity. Income reported by the owner on a unified return would be subtracted under Pass-Through Entity Income using Subtraction Code 50. New Contributions: New contributions for 2008 are Virginia Care Giver Grant Fund (91), Virginia Military Family Relief Fund (92). Contributions Removed: The following contributions have been removed, Jamestown-Yorktown Foundation (75) and Governor’s Office of Commonwealth Preparedness (87). Direct Deposit: Direct Deposit will be allowed for Virginia Form 760CG, Virginia Form 760PY and Virginia Form 763. Electronic Filing Mandate: House Bill 678 modifies a 2004 requirement that all income tax preparers who prepare tax returns for 100 or more taxpayers must file the return electronically. Filing returns on substitute forms using 2D barcodes no longer meet the electronic filing mandate. NOTE: Electronic medium no longer includes filing a paper return containing 2D Barcode for transmitting a return electronically.

RREEMMIINNDDEERRSS Automatic Registration: Acceptance by the IRS as an ERO automatically qualifies tax professionals to submit Virginia individual income tax returns electronically using e-file. The tax professional must register with the IRS and be accepted as an Electronic Return Originator (ERO). The IRS assigns each ERO an Electronic Filer Identification Number (EFIN). After the tax professional is accepted as an ERO, the tax professional can submit returns via e-file using approved commercial tax preparation software. For more information, visit the IRS's web site at www.irs.gov.

Form VA-8453: Form VA-8453 is required when the PIN method is not utilized. The tax professional or taxpayer, if self prepared, should retain Form VA-8453, Virginia Individual Income Tax Declaration for Electronic Filing and required attachments, for three years from the due date or the filing date, whichever is later. Form VA-8879: This form must be completed when an individual e-file return is being signed using the Practitioner PIN method. Both the taxpayer(s) and ERO must sign Form 8879. When the Practitioner PIN Method is used, Form VA-8879 takes the place of Form VA-8453. The form should be retained by the ERO for a minimum of three years from the due date of the return or the file date, whichever is later. Direct Debit: Taxpayers requesting a direct debit for a tax liability should expect the transaction to occur within 5-7 business days of the direct debit date. The direct debit date should not be older than the submission date. NOTE: Payments scheduled for May 1 may not occur until after May 1 due to internal processes. Taxpayers should not be penalized for payments scheduled for May 1 and the debit occurred after the scheduled date. Direct Deposit: Direct deposit of a refund is available for all form types to include Form 760CG, Form 760PY and Form 763. Refund Inquiry: Refund inquiries can be made on-line at www.tax.virginia.gov or by Teletax at (804)367-2486. 760-PMT, Payment Voucher: Form 760-PMT, along with payment should be mailed to: Virginia Department of Taxation PO Box 1478 Richmond, VA 23218-1478. NOTE: Do not attach Form 760-PMT to a paper copy of the electronically filed return. This causes processing discrepancies and the payment will not be processed correctly. Electronic Filing Mandate: If a tax professional prepares 100 or more individual income tax returns he/she is required to file electronically. E-file Waiver: A tax professional may request a hardship waiver by submitting Form 8454P. The Tax Commissioner may waive the requirements for filing electronic returns for a period of time if the tax professional clearly demonstrates that the requirements place an undue hardship on the tax professional. Hardship waiver requests will be responded to within 45 days of receipt. Taxpayers may “Opt Out” of filing electronically by completing Form 8454T. The tax professional must retain the completed Form 8454T and use a code on the taxpayer's return to indicate how the taxpayer elected to opt out.

North Carolina and/or Maryland Out of State Tax Credit: Tax credits for taxes paid to North Carolina and Maryland may be included on an e-filed return. However, hard copies of the North Carolina and/or Maryland state return must be mailed to: Virginia Department of Taxation PO Box 27423 Richmond, VA 23261-7423 FAILURE TO SUBMIT HARD COPIES OF THE MARYLAND AND/OR NORTH CAROLINA STATE TAX RETURN IMMEDIATELY AFTER RECEIVING AN ACKNOWLEDGEMENT OF ACCEPTANCE FOR AN E-FILED RETURN MAY DELAY THE PROCESSING OF THE RETURN. NOTE: Returns containing the out of state tax credit for states other than North Carolina or Maryland may not be filed electronically. Extension for Filing Income Tax Returns: Taxpayers are granted an automatic six-month extension for filing an income tax return. No application for extension is required; however, any tentative tax due must be paid with a special extension voucher, Form 760IP, by the original due date for filing the return (May 1, 2009 for calendar year filers). The penalty for underpayment of tentative tax is 2% per month.

Deceased taxpayer: In the case of a deceased taxpayer, if someone other than the surviving spouse is to receive the refund, a federal Form 1310 must be included as a part of the electronically filed tax return.

Virginia Department of Taxation www.tax.virginia.gov

Publication VA-1345 Rev.10/29 8

CCOOMMMMOONN RREEJJEECCTT CCOODDEESS

AVOID REJECTS CHECK FOR THESE ERRORS BEFORE TRANSMITTING

013 Missing Checking or Savings Account Indicator: The checking or savings account indicator is

missing. Verify that checking or savings is indicated before transmitting. 090 Withholding Forms must have VA in the state field if VA withholding claimed: The state

abbreviation is missing on Form W-2, W-2G, 1099-MISC, or 1099-R. If Virginia withholding is being claimed on the return, the state abbreviation must be VA on Form W-2, W-2G, 1099-MISC or 1099-R.

070 VA Withholding on Form W-2 cannot exceed 25% of Wages or Gross Distributions: Often the State Wages or State Distribution amount was not entered in the software. Verify the wages are correct.

071 VA Withholding on Form 1099-R cannot exceed 25% of Wages or Gross Distributions:

Often the State Wages or State Distribution amount was not entered in the software. Verify the distribution is correct.

072 VA Withholding on Form W-2G cannot exceed 25% of Wages or Gross Distributions: Often

the State Wages or State Distribution amount was not entered in the software. Verify the wages are correct.

033 Direct Debit Date cannot be older than submit date: Direct debit must be scheduled to occur

on the date or any date after the date of transmission. 004 Out of State Tax Credit must be for North Carolina or Maryland: Tax credit received for states other than North Carolina or Maryland will be rejected. Returns containing tax credits for states other than North Carolina or Maryland must be filed on paper. 004 Invalid Negative Values: Certain items on the Virginia return may not be negative. For

example, personal exemptions and Dependent Care Expenses may not be negative. Please verify all line items on the return before transmitting electronically.

084 State Abbreviation must be valid for Out of State Tax Credit: The state abbreviation on

Schedule OSC or Schedule NPY must be NC or MD for out of state tax credit. 100 Incomplete Direct Debit Information: You must provide the direct debit date, direct debit

amount, bank routing and transit number, bank account number, and indicate whether the account is checking or savings for direct debit of the tax liability to Virginia. This debit information may be different from debit information entered for the federal return.

SEE APPENDIX B FOR A COMPLETE LIST OF REJECT CODES



FFEEDDEERRAALL//SSTTAATTEE EELLEECCTTRROONNIICC FFIILLIINNGG PPRROOCCEESSSS

EROs and transmitters accepted into the Fed/State Electronic Filing Program may file both the federal return and the state return in one transmission to the Internal Revenue Service. Virginia also participates in the IRS State Only Program where returns may be transmitted separately from the federal return. The IRS acts as a conduit through which VATAX will retrieve the state data for processing. The returns will then be processed through the VATAX computer system. All rules, regulations, and requirements governing tax professionals, transmitters, and EROs as stated in the IRS Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns (Tax Year 2008) are also in effect for VATAX. It is recommended that IRS Publication 1345 be reviewed in conjunction with 2008 Publication VA-1345. Acceptance Process: Registration with VATAX is not required. EROs/Transmitters are automatically accepted into VATAX’s e-file program if registered with the Internal Revenue Service to participate as an ERO or transmitter. Transmitting Returns: The VATAX return data must be transmitted to the IRS Andover Service Center in accordance with IRS procedures. It is imperative to understand the functionality of a software package to ensure that the state return is attached to the federal return when it is transmitted. If the software package offers State Only Filing, state returns may be transmitted separate from the federal return. When the IRS has provided an acknowledgement of acceptance to the ERO/Transmitter, the state return data will be made available to VATAX for retrieval within 24 hours of the federal acknowledgment. If the federal and state return is transmitted together and the federal return data is rejected, the state return will not be made available to the department. Once corrections have been made, both returns should be retransmitted in one transmission unless your software supports State Only Filing where they may be retransmitted separately. If only the state return is rejected, it may be retransmitted through the IRS State Only Filing program once corrected. Otherwise, the corrected return should be filed on paper. Acknowledgement of Returns: Acknowledgements specify whether a Virginia return is accepted or rejected. The Virginia Acknowledgement is separate from the IRS Acknowledgement. After receiving the Virginia return from the IRS, VATAX will create an acknowledgement record and provide it to the IRS for retrieval by transmitters. The IRS is providing state acknowledgements on its Front End Processing System. Please refer to IRS Publication VA-1346 for details.

VVIIRRGGIINNIIAA RREETTUURRNNSS

The Virginia return consists of data transmitted electronically to VATAX and supporting paper documents to be retained by the ERO/transmitter. The electronic portion of the return consists of the Form 760CG, 760PY, 763, and complete copy of the federal return. The non-electronic portion of the Virginia return (to be retained by ERO for a minimum of three years from the due date of the return or file date, whichever is later) consists of the signature form, Form VA-8453, and the state copy of Forms W-2s, W-2G, 1099-R, 1099-MISC, and 1099-G. Substitute W-2 forms (Form 4852) and statements created on a personal computer are NOT acceptable. Virginia Schedule INC may be retained in place of wage statements. VATAX may request the non-electronic portion of the Virginia return for audit purposes. Acceptable Returns: In addition to the returns accepted for federal electronic filing listed in the IRS Publication 1345 for tax year 2008, the types of Virginia returns that can be transmitted electronically are as follows:

Resident Return (Form 760CG) Amended Resident Return (Form 760CG) Part Year Resident Return (Form 760PY) Amended Part Year Resident Return (Form 760PY)



Non-Resident Return (Form 763) Amended Non-Resident Return (Form 763) Returns containing extension payments Returns containing estimated payments Returns containing VA Schedules NPY, ADJ, FED, CR Returns containing VA Schedule OSC with credit for taxes paid to NC and/or MD only Decedent Returns, including joint returns filed by spouses

Unacceptable Returns: In addition to the returns excluded from federal electronic filing listed in Publication 1345 for Tax Year 2008, the following types of Virginia returns are also excluded:

Prior year returns Returns with foreign addresses Fiduciary returns (Form 770) Returns for any tax period other than January 1, 2008 to December 31, 2008 Returns containing “Other Subtractions” reported under code 99 Returns containing withholding reported on Form 4852, Substitute W-2 or 1099-R Returns containing out of state tax credits for any state other than North Carolina or Maryland

Form VA-8453: Form VA-8453, is the state signature and authorization form. Unless the PIN option is utilized, Form VA-8453 must be completed and signed by all appropriate parties before the return is transmitted electronically. State copies of Forms W-2, W-2G, 1099-R, 1099-MISC, and 1099-G must be attached to Form VA-8453. Form 4852, substitute or computer-generated W2 copies are NOT acceptable. The Virginia Schedule INC may be attached in place of Forms W-2, W-2G, 1099-R, 1099-MISC, and 1099-G. Upon receipt of the Virginia acknowledgement, enter the IRS Declaration Control Number (DCN) in the appropriate boxes at the top, left-hand portion of the form. The form should be filed by the DCN and maintained for a minimum of three years from the due date of the return, or the filing date, whichever is later. For self prepared returns, the taxpayer must retain the forms. For rejected returns, Form VA-8453 becomes insignificant. VATAX may request these documents for audit purposes. DO NOT mail this Form VA-8453 and/or its attachments to the department unless you are an ERO/transmitter and you close your business. If you are an ERO/transmitter and you close your business, you must mail Forms VA-8453 and attachments along with a letter of explanation to:

Virginia Department of Taxation P.O. Box 27423 Richmond, VA 23261-7423

Corrections to Form VA-8453: If the ERO changes the electronic return after Form VA-8453 has been signed, and the Virginia Taxable Income changes by more than $25 or the state refund changes by more than $5, the ERO must have the taxpayer sign a corrected Form VA-8453 before transmitting the return. Form VA-8879: When choosing the Practitioner PIN method, both the taxpayer(s) and ERO must sign Form VA-8879. By signing this form, the taxpayer authorizes the ERO to enter the taxpayer’s personal identification number on his or her e-filed income tax return. This form should be retained by the ERO for a minimum of three years from the due date of the return or the file date, whichever is later. Form VA-8454P: Preparers who prepare more than 100 tax returns for the taxable year must file by electronic medium. Electronic medium DOES NOT include filing paper returns that include the 2D barcode. Preparers may request a hardship waiver by completing Form VA-8454P if he or she feels that the e-file requirement would cause an undue hardship.



Form VA-8454T: Although we encourage taxpayers that use tax preparers to request their return be filed electronically, taxpayers may opt out of the e-file requirement by completing Form VA-8454T, Virginia Department of Taxation Taxpayer Filing Election Opt Out Form. The preparer should retain Form VA-8454T for taxpayers who choose to opt out of e-file. The form may be found on the Virginia department of Taxation web site at the address http://www.tax.virginia.gov/web_pdfs/8454T.pdf

NNAAMMEE,, AADDDDRREESSSS AANNDD BBAANNKK IINNFFOORRMMAATTIIOONN Name: When entering taxpayer names:

First Names must be alpha characters. The only special character allowed in first name fields is a hyphen. One space is permitted between alpha characters.

Middle Names and Suffixes must be alpha characters. No space or numeric character is allowed. Last Names must be alpha characters. The only special characters allowed are hyphen and

apostrophe. No spaces are allowed between alpha characters. Address: When entering addresses:

Follow IRS and USPS address standards Omit punctuation when not significant Include a hyphen in 9 digit Zip codes

Bank Account Information: If the taxpayer requests a direct deposit or direct debit, the following information must be entered correctly to avoid rejection of the transaction by the bank:

Routing Transit Number Account Number Type of Account (checking or savings) Direct debit date for tax due returns Direct debit amount for tax due returns

Test Taxpayer 1234 100 Main Street Richmond, VA 23230 Date______________ PAY TO THE ORDER OF_____________________________________________________________ $______________________________________________________________________________________Dollars ANYTOWN BANK FOR__________________________________ | :250250025 | :202020 || 86 1234 RTN =250250025 ACCOUNT NUMBER=20202086



RREEFFUUNNDD RREETTUURRNNSS

In most cases the taxpayer will receive refund checks within two weeks and direct deposits within 5 to 7 days of the Department’s acknowledgment. Taxpayers should be advised to wait four weeks, however, from the date of transmission before calling VATAX to inquire about the status of a refund check. Taxpayers may inquire about the status of their refund by visiting www.tax.virginia.gov or calling Teletax at 804-367-2486. Before issuing any refunds, we are required to check for any outstanding debt with agencies of the Commonwealth of Virginia, Virginia local governments, the Virginia courts system, and the IRS. If any such debt is found, all or part of the refund may be withheld to help satisfy the debt and processing of the return will be delayed. The taxpayer will be notified in writing if refunds are withheld. Direct Deposit: Internal Revenue Service Publication 1345 sets forth detailed eligibility requirements, responsibilities, and instructions governing tax professionals, transmitters, and EROs who offer taxpayers the option of Direct Deposit. Those same rules, policies and procedures apply when offering Direct Deposit on the state return. If any of the following conditions exist, VATAX will issue a paper check:

Outstanding debts with agencies of the Commonwealth of Virginia, Virginia local governments, the Virginia courts system or the IRS (if there is a refund balance remaining after the satisfaction of a debt)

Rejection by the receiving depository financial institution Some financial institutions do not permit the direct deposit of a joint refund into an individual account and/or accept direct deposits into an account that is payable through another bank or financial institution, including credit unions. VATAX is not responsible when a financial institution does not accept a direct deposit for this reason. Taxpayers should contact their bank and check their account statements before calling VATAX to inquire about the status of a refund. Most direct deposit traces conducted by VATAX show funds being properly credited to the taxpayer’s account. NOTE: The accounts and financial institution into which the Virginia refund and the Internal Revenue Service refund are deposited may be different. Therefore, the state and federal routing and transit numbers (RTN) and deposit account numbers (DAN) may not be the same. Refund Anticipation Loans: VATAX neither supports nor prohibits Refund Anticipation Loans (RALs). The agency and the State Treasurer’s Office are not liable for any loss suffered by the taxpayer or the tax professional/transmitter/ERO as a result of VATAX’s denial of a direct deposit request. The direct deposit will be denied if the taxpayer has outstanding debts with agencies of the Commonwealth of Virginia, Virginia local governments, the Virginia courts system, or the IRS. NOTE: VATAX is not able to provide specific details regarding RALs. If your clients call VATAX, they will be referred to their tax preparer.

BBAALLAANNCCEE DDUUEE RREETTUURRNNSS

E-File Direct Debit: Taxpayers may pay the balance due at the time of e-file by using direct debit. To make these electronic payments, the bank routing transit number, account number, type of account (checking or savings), direct debit amount, and direct debit date will need to be entered as part of the return record.



Web Payments: Use VATAX’s website, www.tax.virginia.gov, to make online payments for previously filed returns or bills. Credit Cards: Call 1-800-2PAY-TAX or visit www.officialpayments.com to pay by credit card. The jurisdiction code for VATAX is 1080. The company processing the transaction, Official Payments Corporation, assesses a fee. Prior to payment, the user is advised of the fee and has the option to cancel the transaction at that time with no charge. Form 760-PMT and Check: Use Form 760-PMT to make payment by check for an electronically filed tax return. Vouchers do not have to be mailed at the same time the electronic return is filed. However, taxpayers should be made aware that payments for a tax due should be postmarked by May 1. The payment and voucher should be mailed to:

Virginia Department of Taxation PO Box 1478 Richmond, VA 23218-1478

NOTE: Taxpayers should not attach Form 760-PMT to a paper copy of the electronically filed return when mailing in their payment. This causes processing discrepancies and the payment will not be processed correctly. Assessments: Returns filed or payments made after the due date will be subject to applicable penalties and interest. Any tax due return that is adjusted by VATAX will receive a Notice of Assessment once the return is processed. In some cases, an assessment will be generated before a payment is posted. If the taxpayer has sent in the payment for a portion of the amount due, the balance of the assessment should be paid within 30 days.

RREESSPPOONNSSIIBBIILLIITTIIEESS OOFF TTAAXX PPRROOFFEESSSSIIOONNAALLSS Tax professionals, transmitters, and EROs must maintain a high degree of integrity, compliance, and accuracy to remain in the Federal/State Electronic Filing Program. They must also follow the terms set forth in this handbook and adhere to the requirements below. Persons or firms not meeting these requirements are subject to suspension from the program by VATAX. Accuracy: It is important to verify the accuracy of the name, address, and Social Security Number for all taxpayers. Inaccurate information may delay the processing of the return. Compliance: All electronic filers must comply with the requirements and specifications set forth in IRS Publications 1345, 1346, 1436 and VATAX Publications VA-1345, VA-1346 and VA-1436. Timeliness of Filing: Transmitters must ensure that electronic returns are filed in a timely manner. The date of electronic transmission to the Internal Revenue Service will be considered the filing date for a Virginia return received electronically. Deadline for Filing: VATAX will accept electronically filed individual income tax returns that have been submitted for transmission to the IRS Andover Service Center through October 15, 2009 (subject to IRS change). Any Virginia return submitted after this date must be filed on paper.



Refund returns that must be filed as paper documents may be mailed directly to:


Tax due returns that must be filed as a paper document may be mailed directly to:

Virginia Department of Taxation PO Box 760 Richmond, VA 23218-0760.

Changes to the Return: If the transmitter or taxpayer wishes to make any changes after the electronically filed return has been accepted, the taxpayer must file an amended return. The amended return may be filed electronically or through the paper document filing process. Responsibility to Clients: Tax professionals have the important task of filing a client’s tax return, and they must ensure that the return arrives at VATAX. If the electronic state return fails to arrive at its destination or the return is rejected, tax professionals should retransmit the return electronically or advise their clients to file a paper return. Acknowledgements: The Internal Revenue Service will provide sate acknowledgements on its Front End Processing System. Please refer to IRS Publication 1346 for further details. Individual income tax returns are either accepted or rejected for specific reasons. Accepted returns meet the processing criteria and are considered “filed”. Rejected returns fail to meet processing criteria and are considered “not filed”. The acknowledgment identifies the source of the problem using a system of error reject codes. To help identify the cause of rejection, the error reject codes and explanations have been included in the Appendix of this publication. Rejected returns may be retransmitted after corrections are made, provided the software package being used supports State Only Filing. Otherwise, a paper return must be filed. Qualified taxpayers may opt to file on-line (www.tax.virginia.gov) through iFile. Transmitters should notify their EROs of the return’s acceptance within five (5) working days after obtaining the state acknowledgement. Any correspondence from the department regarding errors made on an electronically filed return will be directed to the taxpayer. Taxpayers and tax professionals should respond to the telephone numbers and addresses as directed in the correspondence.



EE--FFIILLEE CCHHEECCKKLLIISSTT

Double check to make sure the Virginia Forms and attachments are eligible for electronic filing.

Sign Form VA-8453 only if the Self Select PIN or Practitioner PIN option is not used. This form should be retained by the ERO (or taxpayer, if self prepared) for a minimum of three years from the due date of the return or the file date, whichever is later.

Make sure the Name(s) and Social Security Number(s) are correct on Form VA-8453.

Form VA-8879 must be completed when an individual e-file return is being signed using the Practitioner PIN method. Both the taxpayer(s) and ERO must sign Form VA-8879. The form should be retained by the ERO for a minimum of three years from the due date of the return or the file date, whichever is later.

Use only whole dollar amounts.

Make sure direct deposit/direct debit information for the state is specified if the taxpayer(s) chooses this as the method for receiving their state refund or paying their tax due.

Attach all state copies of Forms W-2, 1099-R, 1099-MISC, 1099-G, and W-2G or Schedule INC to the original signature form, VA-8453 or VA-8879, and retain for a minimum of three years. Do not mail forms to VATAX.

VATAX participates in the Federal/State e-file program as a piggyback state. Electronically transmit the federal and state data at the same time unless the software package supports State Only Filing where the federal and state return may be transmitted separately.

Retrieve the IRS acknowledgement.

Retrieve the state acknowledgement.

Provide copies of the electronic return to taxpayer(s) after receiving an acknowledgement of acceptance from VATAX.

If a tax credit for another state is claimed (MD and NC only), mail copies of the other state return(s) to the following address:

Virginia Department of Taxation

P.O. Box 27423 Richmond, VA 23261-7423

ERO/transmitter that close their business should mail Forms VA-8453 and attachments, along with a letter of explanation, to the following address:

Virginia Department of Taxation P.O. Box 27423 Richmond, VA 23261-7423

If the IRS has accepted the federal return and the state return has been rejected, the corrected Virginia return may be retransmitted provided the software package supports State Only Filing. Otherwise, a paper return must be submitted. Taxpayers may also opt to file returns via the Internet using the department’s iFile program



Tax due payments may be paid by direct debit, credit card through www.officialpayments.com, web payments through www.tax.virginia.gov, or by mailing a check accompanied by Form 760-PMT, Payment Voucher, to the following address:


If warehousing a payment the direct debit date must not be after the original due date of the return.

NOTE: Do not submit a paper copy of the electronically filed return with Form 760PMT. This may causes processing discrepancies and the payment will not be posted correctly.



AAPPPPEENNDDIIXX AA -- LLOOCCAALLIITTYY CCOODDEESS

COUNTY CODES COUNTY CODE COUNTY CODE COUNTY CODE

ACCOMACK 001 FRANKLIN 067 NOTTOWAY 135 ALBEMARLE 003 FREDERICK 069 ORANGE 137 ALLEGHANY 005 GILES 071 PAGE 139 AMELIA 007 GLOUCESTER 073 PATRICK 141 AMHERST 009 GOOCHLAND 075 PITTSYLVANIA 143 APPOMATTOX 011 GRAYSON 077 POWHATAN 145 ARLINGTON 013 GREENE 079 PRINCE EDWARD 147 AUGUSTA 015 GREENSVILLE 081 PRINCE GEORGE 149 BATH 017 HALIFAX 083 PRINCE WILLIAM 153 BEDFORD 019 HANOVER 085 PULASKI 155 BLAND 021 HENRICO 087 RAPPAHANNOCK 157 BOTETOURT 023 HENRY 089 RICHMOND 159 BRUNSWICK 025 HIGHLAND 091 ROANOKE 161 BUCHANAN 027 ISLE OF WIGHT 093 ROCKBRIDGE 163 BUCKINGHAM 029 JAMES CITY 095 ROCKINGHAM 165 CAMPBELL 031 KING AND QUEEN 097 RUSSELL 167 CAROLINE 033 KING GEORGE 099 SCOTT 169 CARROLL 035 KING WILLIAM 101 SHENANDOAH 171 CHARLES CITY 036 LANCASTER 103 SMYTH 173 CHARLOTTE 037 LEE 105 SOUTHAMPTON 175 CHESTERFIELD 041 LOUDOUN 107 SPOTSYLVANIA 177 CLARKE 043 LOUISA 109 STAFFORD 179 CRAIG 045 LUNENBURG 111 SURRY 181 CULPEPER 047 MADISON 113 SUSSEX 183 CUMBERLAND 049 MATHEWS 115 TAZEWELL 185 DICKENSON 051 MECKLENBURG 117 WARREN 187 DINWIDDIE 053 MIDDLESEX 119 WASHINGTON 191 ESSEX 057 MONTGOMERY 121 WESTMORELAND 193 FAIRFAX 059 NELSON 125 WISE 195 FAUQUIER 061 NEW KENT 127 WYTHE 197 FLOYD 063 NORTHAMPTON 131 YORK 199 FLUVANNA 065

NORTHUMBERLAND 133

UNASSIGNED 300

CITY CODES CITY CODE CITY CODE CITY CODE

ALEXANDRIA 510 FREDERICKSBURG 630 PETERSBURG 730 BEDFORD 515 GALAX 640 POQUOSON 735 BRISTOL 520 HAMPTON 650 PORTSMOUTH 740 BUENA VISTA 530 HARRISONBURG 660 RADFORD 750 CHARLOTTESVILLE 540 HOPEWELL 670 RICHMOND 760 CHESAPEAKE 550 LEXINGTON 678 ROANOKE 770 COLONIAL HEIGHTS 570 LYNCHBURG 680 SALEM 775 COVINGTON 580 MANASSAS 683 STAUNTON 790 DANVILLE 590 MANASSAS PARK 685 SUFFOLK 800 EMPORIA 595 MARTINSVILLE 690 VIRGINIA BEACH 810 FAIRFAX 600 NEWPORT NEWS 700 WAYNESBORO 820 FALLS CHURCH 610 NORFOLK 710 WILLIAMSBURG 830 FRANKLIN 620

NORTON 720

WINCHESTER 840



APPENDIX B - ERROR REJECT CODES AND EXPLANATIONS

For Individual Income Tax Returns For Tax Period January 1, 2008 to December 31, 2008

See Appendix C for help in identifying field numbers. * indicates a change from tax year 2007.

001 002 003

NOT USED

004 Invalid Type When significant, Taxpayer PIN must be 5 numeric digits in length. When significant, Spouse PIN must be 5 numeric digits in length. When significant, ERO PIN must be 11 numeric digits in length. Money amount fields must contain whole dollars (no cents). When a field is designated as Alphanumeric (positive only), the field must be present and must

contain an amount greater than or equal to zero. When transmitting in fixed or variable format, significant date fields must contain numeric

characters in the following formats, unless otherwise specified: Foreign addresses are not acceptable Year fields with a length of four positions = YYYY Date fields with six positions = MMYYYY Date fields with eight positions = MMDDYYYY All alphanumeric fields must be left justified (and blank-filled when transmitting in fixed format)

unless otherwise specified. The allowable characters for alphanumeric fields are: A-Z, 0-9, space, % (percent), , (comma),

. (period), - (hyphen or minus sign), < (less than sign), ( ) (parentheses), and : (colon). The allowable characters for numeric fields are:

The numbers 0-9 and – (hyphen or minus sign)

005

Your VAGI, Form 760CG, line 16a (Field 430) and Spouse's VAGI, Form 760CG, line 16b (Field 435 must equal Total VAGI, Form 760CG, line 9 (Field 320-2).

006

Primary SSN (Field 003) is a required field.

*007 Primary SSN (Field 003) or Secondary SSN (Field 055) cannot duplicate Primary SSN (Field 003) or Secondary SSN (Field 055) of any previously accepted electronic return for the current tax year, unless it is an amended return (Field 315-10=X).

008 Maximum Field Length Exceeded

009 Duplicate Field Number

010 Invalid Field Number

011 NOT USED

012 Invalid Field Sequence

013 Either Checking Account (Field 040) or Savings Account (Field 048) must be indicated when

Bank Routing Number (Field 030) and Bank Account Number (Field 035) are present.

014 Primary SSN (Field 003) and Secondary SSN (Field 055) cannot duplicate each other.

015 Depositor Account Number (Field 035) must be alphanumeric (i.e., only alpha characters, numeric characters, and hyphens), must be left-justified with trailing blanks if less than 17 positions, and cannot equal all zeros.

016 Form 760PY

The dates of residency for the Primary Taxpayer (Fields 310-1 and 310-2), for Filing Status 1 and 3 or for the Primary Taxpayer (Fields 310-1 and 310-2) and Secondary Taxpayer (Fields 310-3 and 310-4), for Filing Status 2 and 4 must be in the date format MMDDYYYY.

017 Form 760CG

If the Primary Taxpayer is claiming an Age Deduction (Field 315-3, Line 4a), the Primary Taxpayer DOB (Field 0093, page 2) must be in the date format MMDDYY.

If the Secondary Taxpayer is claiming an Age Deduction (Field 315-4, Line 4b), the Secondary Taxpayer DOB (Field 0095, page 2) must be in the date format MMDDYY.

Form 760PY If the Primary Taxpayer is claiming an Age Deduction (Field 315-3, Line 38, Column B), the

Primary Taxpayer DOB (Field 0050, Line 1, Schedule NPY) must be in the date format MMDDYYYY.

If the Secondary Taxpayer is claiming an Age Deduction (Field 315-4, Line 38, Column A), the Secondary Taxpayer DOB (Field 0051, Line 1, Schedule NPY) must be in the date format MMDDYYYY.

Form 763 If the Primary Taxpayer is claiming an Age Deduction (Field 315-3, Line 33b, Column B), the

Primary Taxpayer DOB (Field 870, Line 33a, Column B) must be in the date format MMDDYYYY.

If the Secondary Taxpayer is claiming an Age Deduction (Field 315-4, Line 33b, Column A), the Secondary Taxpayer DOB (Field 875, Line 33a, Column A) must be in the date format MMDDYYYY.

018

NOT USED

019 Form 760CG Spouse’s SSN (Field 055) is required if Filing Status (Field 305-3) equals: “2” or “3”. Spouse

SSN cannot equal all zeros. Forms 760PY and 763 Spouse’s SSN (Field 055) is required if Filing Status (Field 305-3) equals: “2”, “3” or “4”.

Spouse SSN cannot equal all zeros.

020 Form 760CG and 760PY Total nonrefundable credits [Credit for Low Income (Field 475), Credit tax paid to another state

(Field 480), and Credits from Schedule CR (Field 485)] cannot exceed Net Tax (Field 445). Form 763 Total nonrefundable credits [Credit for Low Income (Field 475), Credit tax paid to another state

(Field 480), and Credits from Schedule CR (Field 485)] cannot exceed Net Tax (Field 425).

021 Subtractions (Form 760CG, Field 315-8, Line 7; Form 760PY, Field 315-8, Line 9, Column B and/or Field 320-3, Line 9, Column A; Form 763, Field 315-8, Line 9) must be numeric or blank.

022 Primary Taxpayer First Name (Field 070-1) and Secondary Taxpayer First Name (Field 070-3)

must be alpha. The only special character is a hyphen. One space is permitted between alpha characters. Primary Taxpayer Middle Name (Field 070-2) and Suffix (Field 060-3) and Secondary Taxpayer Middle Name (Field 070-4) and Suffix (Field 065-3) must be alpha. No space or numeric is allowed. When significant, Primary Taxpayer Last Name (Field 060-1) and Secondary Taxpayer Last Name (Field 065-1) must be alpha. The only special characters allowed are hyphen and apostrophe. No spaces are allowed between alpha characters.

*023 Form 760CG Credit for Low Income (Form 760CG, Field 475, Line 21) must equal Credit amount (Schedule ADJ/CG Part 2, Field 0111, Line 17).

Form 760PY and 763 Credit for Low Income (Form 760PY, Field 475, Line 18e; Form 763, Field 475, Line 19e) must equal Credit amount (Schedule NPY Part III, Field 0077, Line 10).

024 Form 760CG, 760PY, and 763

Subtotal (Form 760CG, Field 315-1, Line 3; Form 760PY, Field 315-1, Line 8, Column B; Form 763, Field 315-1, Line 8) must equal Federal Adjusted Gross Income (Form 760CG, Field 310-5, Line 1; Form 760PY, Field 310-5, Line 6, Column B; Form 763, Field 310-5, Line 6) plus Additions (Form 760CG, Field 310-7, Line 2; Form 760PY, Field 310-7, Line 7, Column B; Form 763, Field 310-7, Line 7).

Form 760PY, filing status 4 Subtotal (Form 760PY, Field 315-2, Line 8, Column A) must equal Federal Adjusted Gross

Income (Form 760PY, Field 310-6, Line 6, Column A) plus Additions (Form 760PY, Field 310-8, Line 7, Column A).

025 NOT USED

026 Form 760CG

Total Additions, (Field 0059, Line 3, page 2) must equal Additions (Field 310-7, Line 2, page 1). Form 760PY and 763 Total Additions (Form 760PY, Field 565, Line 36, Column B, page 2; Form 763, Field 565,

Line 32, page 2) must equal Additions (Form 760PY, Field 310-7, Line 7, Column B, page 1; Form 763, Field 310-7, Line 7, page 1).

Form 760PY, filing status 4 Total Additions (Form 760PY, Field 570, Line 36, Column A, page 2) must equal Additions

(Form 760PY, Field 310-8, Line 7, Column A, page 1).

027 Form 760CG Total Deductions (Field 0104, Line 9, page 2) must equal Deductions (Field 385, Line 12, page

1). Form 760PY and 763 Total Deductions (Schedule NPY, Field 0153, Column B, Line 2) must equal Deductions (Form

760PY, Field 385, Line 13, Column B, page 1; Form 763, Field 385, Line 13, page 1). Form 760PY, filing status 4 Total Deductions (Schedule NPY, Field 0154, Column A, Line 2) must equal Deductions (Form

760PY, Field 390, Line 13, Column A, page 1).

028 ERO PIN (Field 126) may not be significant if return type is on-line (Filed 049=O).

*029 Taxpayer Prior Year FAGI (Field 330-1) or Spouse Prior Year FAGI (Field 330-2) must be valid if IRS PIN (IRS authentication record Field 035) or ERO PIN (Field 126) is not valid, unless it is an amended return (Field 315-10=X) and/or the return has been prepared by a paid tax preparer (Field 305-32=X).

*030 Taxpayer Prior Year FAGI (Field 330-1) or Spouse Prior Year FAGI (Field 330-2) must be valid

if return is a state only return (Field 019=SO) and ERO PIN (Field 126) is not significant, unless it is an amended return (Field 315-10=X) and/or the return has been prepared by a paid tax preparer (Field 305-32=X).

*031 Form 760CG, page 2

If Other subtractions amount (Fields 064, 066, and 068) is greater than zero, then corresponding code (Fields 063, 065, and 067) must be valid.

032 NOT USED

*033 If a return is transmitted by May 1, the direct debit date (Field 027) cannot be older than the transmission date (Field 023-3), minus 3.

*034 Warehouse of direct debit is not available for returns filed after May 1. If a return is transmitted

after May 1, the direct debit date (Field 027) must equal the transmission date (Field 023-3).

035 036 037

NOT USED NOT USED NOT USED

038 Invalid Software Developer Code (Field 300-1).

039 Federal Data Flag (Field 305-1) must equal “V”.

040 Virginia Form Code (Field 305-2) is a required field and must equal “L”, “P” or “N”.

041 Form 760CG

Filing Status (Field 305-3) is a required field and must equal: “1”, “2” or “3”.

Forms 760PY and 763 Filing Status (Field 305-3) is a required field and must equal: “1”, “2”, “3” or “4”.

042 Form 760PY

When Filing Status (Field 305-3) equals “1”, “2” or “3”, Column A* of Form 760PY should not be greater than zero. Field numbers for column A are: 0051, 0053, 0055, 0057, 0059, 0061, 310-6, 310-8, 315-2, 315-4, 320-3, 320-4, 355, 365, 380, 390, 400, 410, 535, 550, 560, 570, 575, 585, 590, 600, 605, 615, 625, 635, 645, 655, 665, 675, 755, 760, 765, 770, 775, 780, 785, 825, 830, 835, 840, 845, 850, 855, 895, 900, 905, 910, 915, 920, and 925.

043 Head of Household box (Field 305-4) should only be significant if Filing Status (Field 305-3)

equals “1”.

044 When Head of Household box (Field 305-4) is significant and Filing Status (Field 305-3) equals “1”, secondary SSN (Field 055) must not be significant.

045 046 047 048 049 050 051

NOT USED NOT USED NOT USED NOT USED NOT USED NOT USED NOT USED

052 Form 763

Subtractions (Field 315-8) on Line 9 of Page 1 of tax form must equal Total Subtractions (Field 670) on Line 40 of page 2 of tax form.

Form 760PY Line 9, column B (Field 315-8) must equal line 45, column B (Field 670); Line 9, column A

(Field 320-3) must equal line 45, column A (Field 675).

053 NOT USED

054 Form 760CG, Line 10 and Form 763, Line 44 The Virginia Itemized Deductions (Field 370) must be the difference between Total Federal

Itemized Deductions (Field 320-5) and State and Local Income Taxes (Field 320-6). Form 760PY, Line 47c The Allowable Virginia Itemized Deductions (Field 715) must be the difference between Total

Federal Itemized Deductions paid while a Virginia Resident (Field 705) and State and Local Income Taxes paid while a Virginia Resident (Field 710)

055 Form 760PY, Line 11b

The Itemized Deductions in Column A (Field 365, Line 11 b) plus Column B (Field 360, Line 11b) must equal Virginia Itemized Deductions (Field 715, Line 47c).

056 Form 760CG, Line 10

If Itemized Deductions (Field 320-5) are not claimed and taxpayer is not claimed as a dependent on another’s return (Field 305-15), the Standard Deduction (Field 370) must equal:

$3,000 if filing status (Field 305-3) equals “1” $6,000 if filing status (Field 305-3) equals “2” $3,000 if filing status (Field 305-3) equals “3” Form 760PY, Line 46d If Itemized Deductions (Field 360 and/or Field 365) are not claimed and taxpayer is not claimed

as a dependent on another’s return (Field 305-15), the Standard Deduction (Field 695) must equal:

$3,000 if filing status (Field 305-3) equals “1” $6,000 if filing status (Field 305-3) equals “2” or “4” $3,000 if filing status (Field 305-3) equals “3” Form 763, Line 41 If Itemized Deductions (Field 370) are not claimed and taxpayer is not claimed as a

dependent on another’s return (Field 305-15), the Standard Deduction (Field 880) must equal:

$3,000 if filing status (Field 305-3) equals “1” $6,000 if filing status (Field 305-3) equals “2” $3,000 if filing status (Field 305-3) equals “3” or “4”

057 058

NOT USED NOT USED

*059 Form 760CG, Line 14

Virginia Taxable Income (Field 405) must be the difference between Virginia Adjusted Gross Income (Field 320-2) and Subtotal (Field 395) unless the filing threshold is met. If the filing threshold is met, Virginia Taxable Income (Field 405) may be zero, negative, or blank. The filing thresholds are met if:

Filing Status = 1 and Virginia Adjusted Gross Income is less than $11,250. Filing Status = 2 and Virginia Adjusted Gross Income is less than $22,500. Filing Status = 3 and Virginia Adjusted Gross Income is less than $11,250. Form 760PY, Line 15 Column B Virginia Taxable Income (Field 405) must be the difference between Virginia Adjusted Gross

Income (Field 320-2) and Subtotal (Field 395) unless the filing threshold is met. If the filing threshold is met, Virginia Taxable Income (Field 405) may be zero, negative, or blank. The filing thresholds are met if:

Filing Status = 1 and Virginia Adjusted Gross Income is less than $11,250. Filing Status = 2 or 4 and Virginia Adjusted Gross Income in column A plus column B is less

than $22,500. Filing Status = 3 and Virginia Adjusted Gross Income is less than $11,250. Form 760PY, Line 15 Column A Virginia Taxable Income (Field 410) must be the difference between Virginia Adjusted Gross

Income (Field 320-4) and Subtotal (Field 400) unless the filing threshold is met. If the filing

threshold is met, Virginia Taxable Income (Field 410) may be zero, negative, or blank. The filing thresholds are met if:

Filing Status = 1 and Virginia Adjusted Gross Income is less than $11,250. Filing Status = 2 or 4 and Virginia Adjusted Gross Income in column A plus column B is less

than $22,500. Filing Status = 3 and Virginia Adjusted Gross Income is less than $11,250. Form 763, Line 15 Virginia Taxable Income (Field 405) must be the difference between Virginia Adjusted Gross

Income (Field 320-2) and Subtotal (Field 395) unless the filing threshold is met. If the filing threshold is met, Virginia Taxable Income (Field 405) may be zero, negative, or blank. The filing thresholds are met if:

Filing Status = 1 and Virginia Adjusted Gross Income is less than $11,250. Filing Status = 2 and Virginia Adjusted Gross Income is less than $22,500. Filing Status = 3 or 4 and Virginia Adjusted Gross Income is less than $11,250.


Tax (Field 425) must equal Taxable Income (Field 405) multiplied by the appropriate tax rate. Form 760PY, Line 16 Form Tax (Field 425, column B) must equal Taxable Income (Field 405, column B) multiplied

by the appropriate tax rate. Tax (Field 585, column A) must equal Taxable Income (Field 410, column A) multiplied by the

appropriate tax rate. Form 763, Line 18 Tax (Field 425) must equal Nonresident Taxable Income (Field 420) multiplied by the

appropriate tax rate.

061 062 063

NOT USED NOT USED NOT USED


If Overpayment Amount (Field 500, line 26) is significant and Adjustments/Contributions (Field 515, line 28) is greater than Overpayment Amount, then Amount You Owe (Field 525) must be greater than zero.

065 Form 760PY, Line 24

Form 763, Line 25 If Contributions and Consumer’s Use Tax (Field 515) are significant, Schedule NPY must be

present.

066 NOT USED

067

Form 760CG If Total Payments and Credits (Field 490) are greater than Net Tax (Field 445), and the Amount

to Credit to Next Year’s Tax (Field 510), plus Adjustments and Contributions (Field 515) are equal to Overpayment Amount (Field 500), the Refund (Field 530) cannot be greater than zero.

Form 760PY If Total Payments and Credits (Field 490) are greater than Total Tax (Field 445), and the total

of Amount to Credit to Estimated Income Tax (Field 510 and 535), plus Contributions and Consumer’s Use Tax (Field 515) are equal to Overpayment Amount (Field 500), the Refund (Field 530) cannot be greater than zero.

Form 763 If Total Payments and Credits (Field 490) are greater than Income Tax (Field 425), and the

total of Amount to Credit to Estimated Income Tax (Field 510), plus Contributions from Schedule NPY (Field 515) are equal to Overpayment Amount (Field 500), the Refund (Field 530) cannot be greater than zero.

068

Form 760CG If Total Payments and Credits (Field 490) are greater than Net Tax (Field 445), and the total of

Applied to Estimated Tax (Field 510), plus Adjustments (Field 515) is less than Overpaid (Field 500), then Refund (Field 530) must be greater than zero.

Form 760PY, Line 27 If Total Payments and Credits (Field 490) are greater than Total Tax (Field 445), and the total

of Applied to Estimated Tax (Field 510 and 535), plus Contributions and Consumer’s Use Tax (Field 515) is less than Overpaid (Field 500), then Refund (Field 530) must be greater than zero.

Form 763, Line 28 If Total Payments and Credits (Field 490) are greater than Total Tax (Field 425), and the total of Applied to Estimated Tax (Field 510), plus Contributions and Consumer’s Use Tax (Field 515) is less than Overpaid (Field 500), then Refund (Field 530) must be greater than zero.

069 Form 760CG If Total Payments and Credits (Field 490) equal Net Tax (Field 445), then the following fields

cannot be greater than zero: Tax You Owe (Field 495), Overpayment Amount (Field 500), Amount to credit to next year’s tax (Field 510) or Refund (Field 530).

Form 760PY If Total Payments and Credits (Field 490) equals Total Tax (Field 445), then the following

fields cannot be greater than zero: Income Tax You Owe (Field 495), Overpayment Amount (Field 500), Amount to credit to next year’s tax (Field 510 and 535) or Refund (Field 530).

Form 763 If Total Payments and Credits (Field 490) equals Total Tax (Field 425), then the following fields

cannot be greater than zero: Income Tax You Owe (Field 495), Overpayment Amount (Field 500), Amount to credit to next year’s tax (Field 510) or Refund (Field 530).

070 For each occurrence of Form W-2, Virginia State Withholding (Fields 400, 470, 520, or 570)

cannot be greater than 25% of Wages (Fields 390, 460, 510, or 560).

071 For each occurrence of Form 1099-R, Virginia State Withholding (Field 240 or 280) cannot be greater than 25% of Gross Distribution (Field 110).

072 For each occurrence of Form W-2G, Virginia State Withholding (Field 210) cannot be greater than 25% of Gross Distribution (Field 40).


Form PY, Line 20 and Line 26 If Total Payments and Credits (Field 490) are less than Total Tax (Field 445), then Income Tax

You Owe (Field 495) and Amount you Owe (Field 525) must be significant. Form 763, Line 21 and Line 27 If Total Payments and Credits (Field 490) are less than Total Tax (Field 425), then Income Tax

You Owe (Field 495) and Amount you Owe (Field 525) must be significant.

074 For each occurrence of Form 1099-MISC, Virginia State Withholding (Field 079 or 083) cannot be greater than 25% of State Income (Field 082 or 086).

075 Administrative reject. Contact the VATAX Electronic Filing Help Desk at 804/367-6100 or [email protected].

076 077 078 079

NOT USED NOT USED NOT USED NOT USED

080 Form 760CG, Line 7 Total Other Subtractions (Field 315-8) on 760CG, page 1, line 7 and Total Subtractions (Field

0069) on 760CG, page 2, line 7 must equal the sum of Income from obligations or securities of the US (Field 0060) on 760CG, page 2, line 4, plus Disability Income (Field 0061) on 760CG, page 2, line 5, Fixed Date Conformity (Field 0062) on 760CG, page 2, Line 6a, plus all Other Subtractions (Fields 0064, 0066, and 0068) on 760CG, page 2 lines 6b through 6d.


Virginia Adjusted Gross Income (Field 320-2) must equal the difference between Line 3 Subtotal (Field 315-1) and Line 8 Subtotal (Field 320-1).


Spouse Tax Adjustment (Field 440) may not exceed $259.

083

Form 760CG, Line 16 Filing Status (Field 305-3) must equal 2 when the Spouse Tax Adjustment (Field 440) is

greater than zero.

084 If Credit for tax paid to another state (Form 760CG, Field 480, Line 22) is greater than 0 and Credit (Schedule OSC, Field 0060, Line 10) is greater than 0 , then state abbreviation for which tax credit is being taken (Schedule OSC, Field 0056, Line 6) must be valid. If Credit for tax paid to another state (Form 760CG, Field 480, Line 22) is greater than 0 and Credit (Schedule OSC, Field 0070, Line 20) is greater than 0, then state abbreviation for which tax credit is being taken (Schedule OSC, Field 0066, Line 16) must be valid. If Credit for tax paid to another state (Form 760PY, Field 480, Line 18f; Form 763, Field 480, Line 19f) is greater than 0 and Credit (Schedule NPY, Field 0096, Part IV, Line 8) is greater than 0, then state abbreviation for which tax credit is being taken (Schedule NPY, Field 0087, Line 3) must be valid.

085 Return Sequence Number (Field 023) must be numeric.

086 087 088 089

NOT USED NOT USED NOT USED NOT USED

*090

Form 760CG, Line 18a plus Line 18b Form 760PY, Line 18a plus Line 18b Form 763, Line 19a plus Line 19b Virginia Income Tax Withheld (Field 450 plus 455) must be equal to or less than State Income

Tax from Form W-2 (Fields 0400+ 0470+0520+0570) and/or Form W-2G (Field 0210) and/or Form 1099-R (Field 0240 and 0280) and/or 1099-MISC (Fields 079 and 083) and/or VA Form VK-1(Field 064) when the State Name (W-2 Field 0370 and 0440 and 0490 and 0540, W-2G Field 0200, 1099-R Field 0246 and 0286, or 1099-MISC Field 080 and 084) equals VA.

091 092 093 094 095

NOT USED NOT USED NOT USED NOT USED NOT USED

096 Each data record can only contain one generic record.

097 098

NOT USED NOT USED

099 Form 760CG, Line 24 Form 760PY, Line 19 Form 763, Line 20 Total payments and credits (760CG line 24, Field 490; 760PY line 19, Field 490; 763 line 20,

Field 490) must be the sum of all payments and credits (760CG lines 18a-Field 450, line 18b-Field 455, line 19-Field 465, line 20-Field 470, line 21-Field 475, line 22-Field 480, and line 23-Field 485; Form 760PY lines 18a-Field 450, line 18b-Field 455, line 18c-Field 465, line 18d-Field 470, line 18e-Field 475, line 18f-Field 480, and line 18g-Field 485; 763 lines 19a-Field 450, line 19b-Field 455, line 19c-Field 465, line 19d-Field 470, line 19e-Field 475, line 19f-Field 480, and line 19g-Field 485).

100 If Direct Debit (Field 024=2), Amount You Owe (Field 525) must be greater than 0, direct debit

date (Field 027) must be in date format YYYYMMDD, direct debit amount (Field 028) must be greater than 0 and cannot exceed Amount You Owe (Field 525), Routing and Transit Number (Field 030) must be valid, and bank account number (Field 035) must be valid.

101 102 103 104 105 106 107 108 109 110

NOT USED NOT USED NOT USED NOT USED NOT USED NOT USED NOT USED NOT USED NOT USED NOT USED

AAPPPPEENNDDIIXX C-- VVIIRRGGIINNIIAA FFOORRMMSS AANNDD FFIIEELLDD NNUUMMBBEERRSS


Publication VA-1345 Rev.10/29

2008 VA760CG Individual Income Tax Return

-000000000.

Amended:

Your SSN MMMM

Name or Filing Change:

1. Fed Adj Gross Income 1.

2. Additions, see Pg 2, Line 3 2.

4a. Age Deduction - You 4a.

7. Other Subtractions, see Pg 2, Line 7 7.

9. Total VAGI

10. Standard/Itemized Deductions 10.

11. Exemptions 11.

000000000.

15. Tax Amount 15.

16. Spouse Tax Adjustment 16.

18a. Your Withholding 18a.

19. Estimated Payments 19.

25. Tax You Owe

Refund: .

__LAR __DLAR __LTD $_____ Office Use:

000.

000000000.

000000000.

00000.

18b.Spouse’s Withholding 18b. 000000000.

Spouse’s SSN MMMM

X

Locality: 000

5. Soc Sec & Tier 1 Railroad 5.

6. State Inc Tax Overpayment 6.

10a.Federal Sch. A Itemized Deductions 10a.

-000000000.12. Deductions VAGI, see Pg 2, Line 9 12.

3. Subtotal

8. Subtotal Subtractions 8.

10b.State/Local Income Tax 10b.

13. Subtotal Lines 10, 11 and 12 13.

00000.

14. VA Taxable Income 14.

17. Net Tax 17. 000000000.

27. Amount to Credit to Next Year’s Tax

28. Adjustments/Contributions 000000000.

26. Overpayment Amount 000000000.

000000000.

4b. Age Deduction - Spouse 4b.

16b.Spouse’s VAGI 16b. -00000000.

16a.Your VAGI 16a.

000000000

00000000000000000

Bank Routing Number

22. Credit tax paid another state 22.

23. Other Credits 23.

000000000.

20. Extension Payments 20. 000000000.

21. Credit for Low Income 21. 00000.

24. Total Payments /Credits 24. 000000000.

XX

X

X

NOL: XFiling Status: 1

Head of Household: X

X

X

Vendor ID:

000000000.

000000000.

-000000000.

25.

26.

27.

28.

Bank Account Number

Paid by Credit Card

ADDRESSLINE1MMMMMMMMMMMMMMMMMMMMMMADDRESSLINE2MMMMMMMMMMMMMMMMMMMMMM CITYMMMMMMMMMMMMMMMM ST ZIPCODE00

000000000.

000000000.

00000.

000000000.

-000000000.

000000000.

000000000.

000000000.

-000000000.

-000000000.

000000000.

0000X

000000000.

000000000

0000000000000

-00000000.

AddressChange:Virginia ReturnNot Filed Last Year:

XX XX XX XX XX XX XX XX

000000000.

1FIRSTNAME12 I 1LASTNAME15XXXX SUF1FIRSTNAME12 I 1LASTNAME15XXXX SUF

Exemptions Dependents Blind65 and over TotalTotal

XX XX

SpouseYourself 1 11

1 1100 000

Amount You Owe:

[ ]

9.

3.

XFederal Earned Income Credit 0000.

000000000.

070-1070-3075-1080-1085-1

070-2 070-4 060-1 065-1060-3065-3

095-1100-1

305-4

305-5

305-10

305-8

320-7

305-6

305-11

305-7

305-12320-8

305-26

305-27

305-28

315-10

315-11

315-9 350110-1

305-42 IRS 020, positions 3-8

003

055

310-5

310-7

315-1

315-3

315-4

315-6

315-7

315-8

320-1

320-2

320-5

320-6

370

375

385

395

405

425

475

430

435

445

450

455

465

470

480

485

490

495

500

510

515

525

530

305.36

030

305-19

048 “X” for Savings

035440040 “X” for Checking

4. Income from obligations or securities of the U.S. 4.

5. Disability Income reported as wages 5.

X You: ____________

Pass-Through-Entity Withholding included on this return:

X Spouse: _____________

2008 VA760CG Page 2

000000000

1FIRSTNAME12 I 1LASTNAME15XXXX SUF

I (We), the undersigned, declare under penalty of law that I (we) have examined this return and to the best of my (our) knowledge, it is a true, correct and complete

Your Signature _____________________________ Date ______________

Spouse’s Signature _________________________ Date______________

MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMM

File by May 1, 2009

MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMM

MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMM

Spouse

Your Phone

Preparer Info

0000000000

0000000000

000000000

6. Other: a. Fixed Date Conformity

Additions - SCH ADJ/CG - Part 1

00

00

1. Interest on obligations of other state 1.2. Other Additions: a. Fixed Date Conformity 2a.

2b.

2c.

3. Total Additions: 3. 000000000.

000000000.

000000000.

000000000.

000000000.

8. Deduction Code and Amount

9. Total Deductions:

000

000

000000000.

000000000.

-000000000.

-000000000. 8a.

8b.

8c.

9.

Deductions

000

Dept of Taxation can discuss my return with my preparer. X

0000000000

Preparer Signature _________________________ Date ______________

Preparer Phone Number

AGE DEDUCTION DETAILS

Spouse

You 000000

000000 -000000000.

-000000000.

Subtractions

000000000.

000000000.

000000000.

000000000.

000000000.

00

7. Total Subtractions:

000000000.00

0000000000

00 6d.

6c.

6b.

ADDITIONAL FILING INFORMATIONFarming/ Fishing,Merchant Seaman:

Coalfield Enhancement

Taxpayer Deceased: 0

X X

XOverseas when due:

Dependent on another’s return: X

XFixed Date Conformity:

0

Contact Information

6a.

7.

Spouse’s Name - Filing Status 3 Only2FIRSTNAMEXI2LASTNAME15XXXXXXXXXXX

X

000000000.

305-16760P2 0050

305-15

305-29

305-17

760P2 0098

760P2 0100

760P2 0102

760P2 0099

760P2 0101

760P2 0103

760P2 0104

760P2 0053

760P2 0054

760P2 0056

760P2 0058

760P2 0059

760P2 0055

760P2 0057

760P2 0093

760P2 0095

760P2 0094

760P2 0096

115-1 305-20

305-21

760P2 0060

760P2 0061

305-24

300-3050-1

305-37305-38305-39

760P2 0062

760P2 0064

760P2 0066

760P2 0068

760P2 0063

760P2 0065

760P2 0067

760P2 0069

300-2 300-4OR

315-12

305-18

052-2052-3

052-4 052-5 050-3 050-4OR

OR 050-2760P2 0105760P2 0106

000000000.

Adjustments to Amount of Tax

18. Addition to Tax

X

19. Penalty

X

20. Interest

21. Consumer’s Use Tax

a. Addition from Form 760C

a. Late Filing Penalty

X b. Extension Penalty

b. Addition from Form 760F X

20.

18.

19.

21.

000000000.

000000000.

000000000.

2008 Virginia Schedule ADJ/CG Part 2

000000000

AVOID DELAYS. If this schedule contains information, always submit it with your return.


22. Voluntary Contributions from overpaid taxes

00

00

24. Total Adjustments

School Foundation Contributions

23. Other Voluntary Contributions

00

22a.

22b.

23c.

00000.

00000.

00000.

00000.000000

000000 00000.

000000000.

23d.

23a.

00 23b. 00000.

11. Total Exemptions 00

13. Form 760 exemptions multiply Line 12 by $300 13.

11.

Tax Credit for Low Income Individuals or VA Earned Income Credit

10. Exemption Information Social Security VAGI Number

e. Total Family VAGI

0000.

-00000.

b.c.d.

a. I II I II II I II II I 0 00 0 0000

I II I II

II I II III 0 00 0 0000

16. Greater of Line 13 or Line 15 16.

17. Credit (Lesser of Line 16 above or Page 1, Line 17) 17. 0000.

0000.

14. Federal Earned Income Credit 14. 0000.

15. Multiply Line 14 by 20% (.20) 15. 0000.

I II I II III I II II I 0 00 0 0000I II I I

III I II I

II 0 00 0 0000

10e.

12. Personal Exemptions 00

12.

-00000.-00000.-00000.-00000.0

000

0094009701000103

0093009600990102

0067

0069

0068

00700104

0072

0074

0071

0073

0105

0106

0107

0108

0109

0110

0111

0075

0077

0076

0078

0081

0059

0062

0065

0066

0092009500980101

0060

0061

0063

0064

2008 Virginia Schedule FED

SCHEDULE C, SCHEDULE C-EZ and/or SCHEDULE F INFORMATION

6. Car and truck expenses

2. Gross Receipts or Sales

4. Business Activity Code

5. Business Locality Code

SCHEDULE 2106 and/or SCHEDULE 2106-EZ INFORMATION

8. Number of miles you used your vehicle for: Business

10. Number of miles you used your vehicle for: Other

11. Number of miles you used your vehicle for: Business12. Number of miles you used your vehicle for: Commuting

13. Number of miles you used your vehicle for: Other14. Percent of business use of vehicle: Vehicle 115. Percent of business use of vehicle: Vehicle 2

7. Inventory at end of year

1. Schedule Name

9. Number of miles you used your vehicle for: Commuting

3. Depreciation/ expense deduction

SCHEDULE 4562 INFORMATION16. Property Used more than 50%

Type of property

17. Date placed in service18. Business/investment use percentage

19. Cost or other basis

20. Depreciation deduction

21. Elected section 179 cost

22. Business Locality Code

MMMMMMMMMMMMM

MMDDYY

First Schedule Info. Second Schedule Info.X

1FIRSTNAME12 I 1LASTNAME15XXXX SUFADDRESSLINE1MMMMMMMMMMMMMMMMMMMMMMADDRESSLINE2MMMMMMMMMMMMMMMMMMMMMMCITYMMMMMMMMMMMMMMMM ST ZIPCODE00


000000000000000000 000

000000

000

000000000.

000000000.

000000000.

000000000.

000000000

000000000

000000000

000000000

000000000

000000000

00000

00000

00000

000000000.

000000000.

000000000.

000

MMMMMMMMMMMMM

MMDDYY

00000

000000000.

000000000.

000000000.

000

000000000

000000000

000000000

00000

00000

X

000000

000

000000000.

000000000.

000000000.

000000000.

000000000

000000000

000000000

0092

003

055

110-1

0093

0050

0052

0054

0056

0058

0060

0062

0064

0066

0051

0053

0055

0057

0059

0061

0063

0065

0067

0068

0070

0072

0074

0076

0069

0071

0073

0075

0077

0078

0080

0082

0084

0086

0088

0090

0079

0081

0083

0085

0087

0089

0091

30. Credit. Enter lesser of Line 25 or 29

000000000

SUF1FIRSTNAME12 1LASTNAME15XXXX

X

11. Filing Status claimedon the other state’s return

13. Qualifying taxable income onwhich other state’s tax is based

14. Virginia taxable income15. Qualifying tax liability owed to

the

16. Identify the state and ATTACHa copy of the other state’s return

17. Virginia income tax

18. Income percentage

20. Credit. Enter lesser of Line 15 or 19

12. Enter the number below to identify the person claiming the credit 1. You 2. Spouse 3.

0

000.0

0XX

000000000.

000000000.

000000000.

000000000.

000000000.

000000000.

Credit Computation State

21. Filing Status claimedon the other state’s return



the




22. Enter the number below to identify the person claiming the credit 1. You 2. Spouse 3. 0

000.0

0 XX

000000000.

000000000.

000000000.

000000000.

000000000.

000000000.



Claiming border state1. Filing Status claimed

on the other state’s return



the




9. Multiply Line 7 by Line

10. Credit. Enter lesser of Line 5

2. Enter the number below to identify the person claiming the credit 1. You 2. Spouse 3. 0

0 XX

000000000.

000000000.

000000000.

000000000.

000000000.

000000000.

31. Total Credit. 000000000.

2008 Virginia Schedule OSC/CG

I

000.0

19. Multiply Line 17 by

29. Multiply Line 27 by

0050

0051

0052

0053

0054

0055

0056

0057

0058

0059

0060

0061

0062

0063

0064

0065

0066

0067

0068

0069

0070

0071

0072

0076

0073

0074

0075

0077

0078

0079

0080

0091

PART I – MAXIMUM NONREFUNDABLE CREDITS 1 Enter the total tax computed on your return less the total of Spouse Tax Adjustment, Credit for

Low Income Individuals or VA Earned Income Credit and Credit for Tax Paid to Another State. The maximum

nonrefundable credits allowable on Line 107 of Schedule CR may not exceed this amount. ................................... 1

PART II – ENTERPRISE ZONE ACT CREDIT

2 Credit allowable this year from Form 301 (attach Form 301)................................................................................ 2

PART III – NEIGHBORHOOD ASSISTANCE ACT CREDIT3 Authorized amount of Neighborhood Assistance Act Credit ..................... 3 __________________

4 Carryover credit from prior year(s) [attach computation] .......................... 4 __________________

5 Add Line 3 and Line 4............................................................................... 5 __________________

whichever is less .................................................................................. 20 __________________

21 Carryover credit from prior year(s) [attach computation] ........................ 21 __________________22 Add Line 20 and Line 21......................................................................... 22 __________________23 Credit allowable this year: Line 22 or balance of maximum credit

available, whichever is less ..................................................................................................................................... 2324 Carryover credit to next year: Line 22 less Line 23 (applicable only

if within 5 year carryover period) ............................................................ 24 __________________

PART VII –RENT REDUCTION PROGRAM CREDIT 25 Enter 50% of qualifying rent reductions ................................................. 25 __________________

26 Carryover credit from prior year(s) [attach computation] ........................ 26 __________________

27 Add Line 25 and Line 26......................................................................... 27 __________________

28 Credit allowable this year: Line 27 or balance of maximum credit

available, whichever is less .................................................................................................................................... 28

29 Carryover credit to next year: Line 27 less Line 28 (applicable only if


PART IV – RECYCLABLE MATERIALS PROCESSING EQUIPMENT CREDIT

8 Enter 10% of qualifying recyclable equipment cost ................................ 8 __________________

9 Carryover credit from prior year(s) [attach computation] .......................... 9 __________________

2008Schedule CR

1FIRSTNAME12 I SUF

00000000.

000000000

00000000.

00000000.

00000000.

00000000.

00000000.

00000000.

CREDIT COMPUTATION SCHEDULE - See Page 6 for required attachments.Attach this to your return. See instructions for other required attachments.

1LASTNAME15XXXX

PART V – CONSERVATION TILLAGE EQUIPMENT CREDIT15 Enter 25% of qualifying property cost or $4,000, whichever is less ....... 15 __________________


17 Add Line 15 and Line 16......................................................................... 17 __________________


available, whichever is less ..................................................................................................................................... 18

19 Carryover credit to next year: Line 17 less line 18 (applicable only


6 Credit allowable this year:

Line 5 or balance of maximum credit available, whichever is less .............................................................................6

7 Carryover credit to next year: Line 5 less Line 6 (applicable only

if within 5 year carryover period)...............................................................7 __________________

10 Add Lines 8 and 9 ...................................................................................10 __________________

11 Enter 40% of tax per return .................................................................. 11


available, whichever is less ......................................................................................................................................13

14 Carryover credit to next year: Line 10 less Line 13

(applicable only if within 10 year carryover period) ................................ 14 __________________

12 Maximum recyclable materials processing equipment credit.

Line 10 or Line 11, whichever is less...................................................... 12 __________________

PART VI – FERTILIZER AND PESTICIDE APPLICATION EQUIPMENT CREDIT 20 Enter 25% of current qualifying equipment cost or $3,750,

003

0054

005300520051

050

0055

PART IX – MAJOR BUSINESS FACILITY JOB TAX CREDIT40a Credit amount authorized by the Department of Taxation ............. 40a __________________

40 Credit allowable this year: Line 40a or the balance of the maximum

credit available, whichever is less ........................................................................................................................... 40

41 Carryover credit to next year. Compute on Form 304 if within the 10 year

carryover period (Line 40a less Line 40)................................................. 41 __________________

42 Qualifying taxable income on which the tax in the foreign

country is based ..................................................................................... 42 __________________

43 Virginia taxable income. See instructions............................................... 43 _________________

44 Qualifying tax paid to the foreign country.

Enter name of country:___________________________________ ..... 44 __________________

45 Virginia income tax. See instructions...................................................... 45 __________________

46 Income percentage. Divide Line 42 by Line 43. Compute to one decimal

place, not to exceed 100%. For example, 0.3163 becomes 31.6% ....... 46 __________________

47 Multiply Line 45 by Line 46..................................................................... 47 __________________

48 Credit allowable this year: Enter the lesser of Line 44 or Line 47,

not to exceed the balance of maximum credit available.......................................................................................... 48

PART VIII – CLEAN-FUEL VEHICLE AND VEHICLE EMISSIONS TESTING EQUIPMENT

30 EXPIRED .................................................................................... 30__________________

31 Carryover credit from prior year(s) [attach computation] ......................... 31__________________

32 Add Lines 30 and 31............................................................................... 32 __________________

33 Line 32 or balance of maximum credit available, whichever is less ........................................................................ 33

34 Carryover credit to next year: Line 32 less Line 33 (applicable only


Vehicle emissions testing equipment credit35 Enter 20% of the purchase or lease price paid during the year for

........................................ 35 __________________


37 Add Line 35 and Line 36......................................................................... 37 __________________

38 Enter the amount from Line 37 or the balance of maximum credit

available, whichever is less ..................................................................................................................................... 38

39 Carryover credit to next year: Line 37 less Line 38 (only if within

5 year carryover period) ......................................................................... 39 __________________

2008 Schedule CR page 2

PART X – FOREIGN SOURCE RETIREMENT INCOME TAX CREDIT

PART XI – HISTORIC REHABILITATION TAX CREDIT

49 ...................... 49 __________________

50 Multiply the amount on Line 49 by 25%.................................................. 50 __________________


52 Add Line 50 and Line 51......................................................................... 52 __________________

53 Credit allowable this year: Enter the amount from Line 52 or the

balance of maximum credit available, whichever is less ....................................................................................... 53

54 Carryover credit to next year:

Line 52 less Line 53. (10 year carryover period) ................................... 54 __________________

See Page 6 for required attachments.

1FIRSTNAME12 I 1LASTNAME15XXXX SUF000000000

00000000.

00000000.

00000000.

00000000.

00000000.

2008 Schedule CR page 3

PART XII – DAY-CARE FACILITY INVESTMENT TAX CREDIT 55 Enter 25% of eligible expenses, not to

exceed $25,000 ................................................................................. 55 __________________

56 Carryover credit from prior year(s)

[attach computation] ........................................................................... 56 __________________

57 Add Line 55 and Line 56..................................................................... 57 __________________


balance of maximum credit available, whichever is less .................................................................................... 58

59 Carryover credit to next year: Line 57 less Line 58.

(3 year carryover period. See instructions for limitations) .................. 59 __________________

PART XIII – LOW- INCOME HOUSING CREDIT 60 ................................. 60 __________________

60a Carryover credit from prior year(s) [attach computation] .................. 60a __________________

60b Add Line 60 and Line 60a ................................................................ 60b __________________

61 Credit allowable this year: Enter amount from Line 60b or

the balance of maximum credit available, whichever is less ............................................................................... 61

62 Carryover credit to next year: Line 60b less Line 61

(5 year carryover period) .................................................................... 62 __________________

PART XIV – AGRICULTURAL BEST MANAGEMENT PRACTICES TAX CREDIT63

................................................... 63 __________________

64 Carryover credit from prior year(s) [attach computation] ..................... 64 __________________

65 Add Line 63 and Line 64..................................................................... 65 __________________

66 Credit allowable this year: Enter amount from Line 65 or the

balance of maximum credit available, whichever is less ......................................................................................66

67 Carryover credit to next year: Line 65 less Line 66.

(5 year carryover period.) ............................................................. 67 __________________

See Page 6 for required attachments.

1FIRSTNAME12 I 1LASTNAME15XXXX SUF000000000

00000000.

00000000.

00000000.

00000000.

0000.

00000000.

PART XV – QUALIFIED EQUITY AND SUBORDINATED DEBT INVESTMENTS TAX CREDIT You Spouse

Debt Investments Tax Credit authorized by the

Virginia Department of Taxation..............68A _________________ B _________________


[attach computation] .............................. 69A __________________ B _________________

70 Add Lines 68 and 69 .............................. 70A __________________ B _________________

71 Credit allowable this year: Enter the amount on Line 70A and/or 70B or the

balance of maximum credit available, whichever is less

(not to exceed $50,000 per taxpayer) ............................................................................................Your Credit 71A

Spouse Credit 71B

72 Carryover to next year: Line 70 less Line 71

(15 year carryover period) ..................... 72A _________________ B _________________

PART XVI – WORKER RETRAINING TAX CREDIT 73 Enter amount of worker retraining tax credit authorized by the

Virginia Department of Taxation. ........................................................ 73 __________________

74 Carryover credit from prior year(s) [attach computation] .................... 74 __________________

75 Add Line 73 and Line 74..................................................................... 75 __________________


balance of maximum credit available, whichever is less ..................................................................................... 76



PART XVII – WASTE MOTOR OIL BURNING EQUIPMENT CREDIT 78 Enter 50% of the purchase price paid during the taxable year for equip-

ment used exclusively for burning waste motor oil at your facility ....... 78 __________________

79 Credit allowable this year: Enter the amount from Line 78 up to

$5,000 not to exceed balance of maximum credit available.............................................................................. 79

00000000.

Be sure to claim the proper credit on the total lines

0056

00570058

0059

0060

006100620063

0064

0065

0066

00670068

0117

01180119

0069

0120

0070 0121

007100720073

0074

0075

PART XVIII – CREDIT FOR PURCHASE OF LONG-TERM CARE INSURANCEEnter the date policy was issued to you. Issue date must be

on or after 1/01/2006. ............................................................................ ___________________ You

Enter the date policy was issued to your spouse. Issue date must be

on or after 1/01/2006. ........................................................................... ___________________ Spouse

80 If the policy for which you are claiming the credit was purchased prior

of coverage. If the policy was purchased on or after

1/1/08, skip to line 81..............................................................................80 ________________

80a Multiply Line 80 by 15% (.15). ...............................................................80a _______________

80b Enter total amount of credits claimed for this policy in prior years. ........80b _______________

80c Subtract Line 80b from Line 80a. This is the maximum amount of credit

that you may claim for 2008. If Line 80b is equal to Line 80a, you may

no longer claim this credit for this policy. ...............................................80c________________

81 Enter the amount premium paid in 2008. ..............................................81 ________________

81a Multiply Line 81 by 15% (.15) .................................................................81a _______________

81b Enter the amount from Line 80c (if completed) or Line 81a,

whichever is less ....................................................................................81b _______________

81c Enter carryover from prior year(s) [attach computation] ........................81c _______________

82 Add Lines 81b and 81c...........................................................................82 ________________


balance of maximum credit available, whichever is less. .................................................................................... 83

84 Carryover credit to next year: Line 82 minus Line 83

(5 year carryover period) ...................................................................... 84 __________________

PART XIX – BIODIESEL AND GREEN DIESEL FUELS TAX CREDIT 85 Enter the amount of biodiesel and green diesel fuels tax

authorized by the Virginia Department of Taxation or the

amount transferred to you in 2008...................................................... 85 __________________


87a Add Lines 85 and 86............................................................................87a _________________

87b Enter the total credit transferred to others in 2008 ..............................87b _________________

87c Subtract Line 87b from Line 87a .........................................................87c _________________

88 Credit allowable this year: Enter the amount from Line 87c

or the balance of maximum credit available, whichever is less .......................................................................... 88

89 Carryover credit to next year: Line 87c less Line 88

(3 year carryover period) ....................................................................... 89 _________________

PART XX – LIVABLE HOME TAX CREDIT (formerly Home Accessibility Credit)90 Enter the amount of the Livable Home Tax Credit authorized

by the Department of Housing and Community Development ........... 90 __________________


92 Add Line 90 and Line 91..................................................................... 92 __________________

93 Credit allowable this year: Enter the amount on Line 92

or the balance of maximum credit available, whichever is less ........................................................................... 93



PART XXI – RIPARIAN WATERWAY BUFFER CREDIT95 Enter the amount of Riparian Waterway Buffer tax credit

authorized by the Virginia Department of Forestry (attach

........................................................................................ 95 __________________


97 Add Line 95 and Line 96..................................................................... 97 __________________

98 Credit allowable this year: Enter the amount on Line 97

or the balance of maximum credit available, whichever is less ........................................................................... 98



2008 Schedule CR page 4See Page 6 for required attachments.


0000.

00000000.

00000000.

Months Covered

00

000000000

00

00000000.

0082

0083

007600770113

011400780115

013101160079

0080

0122

0123

0081

009200930094

00950096

009700980099

01000101

PART XXIII – POLITICAL CONTRIBUTIONS CREDIT105 Enter 50% of the amount of eligible political contributions. Credit is

....................................................105 __________

106 Credit allowable this year: Enter the amount on line 105

or the balance of maximum credit available, whichever is less ............................................................................ 106

PART XXIV – TOTAL NONREFUNDABLE CREDITS107 Add Lines 2, 6, 13, 18, 23, 28, 33, 38, 40, 48, 53,

58, 61, 66, 71A, 71B, 76, 79, 83, 88, 93, 98, 103A, 103B and 106. If you

have claimed more than the maximum allowed nonrefundable

credits, see instructions. ...................................................................................................................................... 107

PART XXV – VIRGINIA COAL EMPLOYMENT AND PRODUCTION INCENTIVE and COALFIELD EMPLOYMENT ENHANCEMENT TAX CREDITS

Production Incentive Tax Credits from Line 1 of your 2008 Schedule 306B......................................................... 108

from Line 2 of your 2008 Schedule 306B ........................................................................................................... 108a

109 Full credit: Enter amount from your 2008 Form 306, Line 12a ............................................................................. 109

109a Full credit: Enter amount from your 2008 Form 306, Line 12b ........................................................................... 109a

110 85% Credit: Enter amount from your 2008 Form 306, Line 13a .......................................................................... 110

2008 Form 306, Line 13b .......................................................... 110a

111 Total Coal Related Tax Credits allowable this year:

Add Lines 109, 109a, 110 and 110a ......................................................................................................................111

112 2008

be used when completing your 2011 return:

Enter the amount from your 2008 Form 306, Line 11 ........................................................................................... 112

PART XXVI – TOTAL REFUNDABLE CREDITS113 Reserved for future use. ...................................................................................................................................... 113

Employment and Production Incentive Tax Credits from Line 111........................................................................ 114

115 Enter the total of Line 113 and Line 114................................................................................................................ 115

PART XXVII – TOTAL CURRENT YEAR CREDITS116 Total credits allowable this year. Enter the total of Line 107

and Line 115 here and on Line 23 of Form 760, Line 18g of Form 760PY or

Line 19g of Form 763............................................................................................................................................ 116

1LASTNAME15XXXX SUFPART XXII – LAND PRESERVATION TAX CREDIT

You Spouse

100 Credit amount originating in 2008 or the amount

of credit transferred to you in 2008 ............100A _________________ B ________________


[attach computation] ................................. 101A _________________ B ________________

101a Add Lines 100 and 101 ............................ 101aA _________________ B ________________

101b Total credit transferred to others in 2008 ...101bA ________________ B ________________

102 Subtract Line 101b from Line 101a ............102A _________________ B ________________

103 Credit allowable this year: Enter the amount from Line 102A and/or 102B

or the balance of maximum credit available, whichever is less

(not to exceed $100,000 per taxpayer). ........................................................................................... Your credit 103A

Spouse’s credit 103B

104 Carryover credit to next year: Line 102 less

Line 103 ............. ....................................... 104A _________________B _________________

2008 Schedule CR page 5See Page 6 for required attachments.

00000000.

1FIRSTNAME12 I

000000000

00.

00000000.

00000000.

00000000.

00000000.

00000000.

00000000.

00000000.

00000000.

00000000.

00000000.

00000000.

00000000.

Be sure to claim the proper credit on the total lines

00000000.

0102

0103010401050106

0124

0125012601270128

0108 0130

0109

0110

0111

0112

0107

0129

Schedule CR Attachment --Credit for Long Term Care Insurance

PRIMARY SPOUSE

MMDDYYYY MMDDYYYY0084 0085

Date of last policy premium pymt for tax year MMDDYYYY MMDDYYYY0086 0087

Total premiums paed for tax year 00000000000. 00000000000.0088 0089

Policy Number MMMMMMMMMMMMMMMMMMMMMMMM0090 0091

MMMMMMMMMMMMMMMMMMMMMMMM

000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.

000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. 000000 000000000.000000 000000000. Total 000000000.

00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.

Total 00000000000.

00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.

Total 00000000000.

000 00000000000. 000 00000000000.000 00000000000. 000 00000000000.000 00000000000. 000 00000000000.000 00000000000. 000 00000000000.000 00000000000. 000 00000000000.000 00000000000. 000 00000000000.

Total 00000000000.

00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.

00 00000000000. Total 00000000000.

00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.

Total 00000000000.

000 00000000000. 000 00000000000.000 00000000000. 000 00000000000.000 00000000000. 000 00000000000.000 00000000000. 000 00000000000.000 00000000000. 000 00000000000.000 00000000000. 000 00000000000.

Total 00000000000.

00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.00 00000000000. 00 00000000000.

Total 00000000000.

0050 0051 0052 00530054 0055 0056 00570058 0059 0060 00610062 0063 0064 00650066 0067 0068 00690070 0071 0072 0073

0074

0109 0110 0111 01120113 0114 0115 01160117 0118 0119 01200121 0122 0123 01240125 0126 0127 01280129 0130 0131 0132

0133

0168 0169 0170 01710172 0173 0174 01750176 0177 0178 01790180 0181 0182 01830184 0185 0186 01870188 0189 0190 01910192 0193 0194 01950196 0197 0198 01990200 0201 0202 02030204 0205 0206 0207

0208

0243 0244 0245 02460247 0248 0249 02500251 0252 0253 02540255 0256 0257 02580259 0260 0261 02620263 0264 0265 02660267 0268 0269 02700271 0272 0273 02740275 0276 0277 02780279 0280 0281 0282

0283

0318 0319 0320 03210322 0323 0324 0325

0326

0361 0362 0363 03640365 0366 0367 03680369 0370 0371 0372

0373

0408 0409 0410 04110412 0413 0414 04150416 0417 0418 04190420 0421 0422 04230424 0425 0426 04270428 0429 0430 04310432 0433 0434 04350436 0437 0438 04390440 0441 0442 0443

0444 0445 0446

0521 0522 0523 05240513 0514 0515 05160505 0506 0507 0508

048104890497 0498 0499 0500

0490 0491 04920482 0483 0484

0529 0530 0531 05320537 0538 0539 05400545 0546 0547 05480553 0554 0555 0556

0525 0526 0527 05280517 0518 0519 05200509 0510 0511 0512

048504930501 0502 0503 0504

0494 0495 04960486 0487 0488

0533 0534 0535 05360541 0542 0543 05440549 0550 0551 05520557 0558 0559 0560

0601 0602 0603 06040593 0594 0595 05960585 0586 0587 0588

056105690577 0578 0579 0580

0570 0571 05720562 0563 0564

0609 0610 0611 06120617 0618 0619 06200625 0626 0627 06280633 0634 0635 0636

0605 0606 0607 06080597 0598 0599 06000589 0590 0591 0592

056505730581 0582 0583 0584

0574 0575 05760566 0567 0568

0613 0614 0615 06160621 0622 0623 06240629 0630 0631 06320637 0638 0639 0640

06470641 0642 0643 0644 0645 0646

Additional Owner Information a. Date Owner Acquired Interest In The Pass-Through Entity (MM/DD/YYYY) .................................................................. / / w

b. Owner’s Entity Type (Enter code; see instructions)......................................................................................................... w

c. Owner’s Participation Type (Enter code; see instructions).............................................................................................. w

d. Owner’s Participation Percentage ( Example: 47.35% - see instructions.) ..................................................................... % w

e. Amount Withheld by PTE for Owner .............................................................................................................................. w

f. If Owner or Entity is exempt from withholding enter exemption code (see instructions) ............................................. w

Distributive or Pro Rata Income and DeductionsSee instructions.

1. Total of Taxable Income Amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. .00 w

2. Total of Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. .00 w

3. Tax-exempt Interest Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. .00 w

Allocation and Apportionment 4. Income Allocated To Virginia (Owner’s Share From PTE’s Schedule 502A, Part A, Line 2) . . . . . . . . . . . . . . . . . . . 4. .00 w

5. Income Allocated Outside Of Virginia (Owner’s Share From PTE’s Schedule 502A, Part A, Line 3e) . . . . . . . . . . . 5. .00 w

6. Apportionable Income (Owner’s Share From PTE’s Schedule 502A, Part A, Line 4) . . . . . . . . . . . . . . . . . . . . . . . . 6. .00 w

7. Virginia Apportionment Percentage (From PTE’s Schedule 502A, Part B or Part C or 100%) . . . . . . . . . . . . . . . . . 7. % w

Virginia Additions - Owner’s Share 8. Fixed-date Conformity - Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. .00

9. Fixed-date Conformity - Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. .00

10. Net Income Tax Or Other Tax Used As A Deduction In Determining Taxable Income (See Instructions) . . . . . . . . 10. .00

11. Interest On Municipal Or State Obligations Other Than From Virginia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. .00

12. Other additions (see instructions for addition codes)

12a 12b

12c 12d

13. Total additions (add lines 8-11 and 12a-12d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. .00 w

Virginia Subtractions - Owner’s Share 14. Fixed-date Conformity - Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. .00

15. Fixed-date Conformity - Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. .00

16. Income From Obligations Of The United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. .00

17. Other subtractions (see instructions for subtraction codes)

17a 17b

17c 17d

18. Total Subtractions ( Add lines 14-16 and 17a-17d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. .00 w

2008 VIRGINIASchedule VK-1(Form 502)

Owner’s Share of Income And

Va. Dept. Of Taxation 2601024 VK-1 (Rev 10/08)

Check If -FinalAmended Return w

w

Name FEIN or SSN

Address

Address

City or Town, State And ZIP Code

Name FEIN

Address Tax Year End Date

Address

City or Town, State And ZIP Code

Pass-Through Entity (PTE) InformationOwner Information

Code Amount Code Amount

Code Amount Code Amount

.00 .00

.00 .00

.00 .00

.00 .00

0050

0051

0052

0053 0054 0055

005600570058

0059

0060

0061 0062 0063

0064

SECTION C - Virginia Tax Credits

1. State Income Tax Paid (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. .00 2. Neighborhood Assistance Act Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. .00 3. Enterprise Zone Act General Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. .00 4. Enterprise Zone Act Zone Investment Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. .00 5. Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. .00 6. Conservation Tillage Equipment Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. .00 7. Bio-Diesel Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. .00 8. Fertilizer & Pesticide Application Equipment Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. .00 9. Recyclable Materials Processing Equipment Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. .00 10. Rent Reduction Program Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. .00 11. Vehicle Emissions Testing Equipment Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. .0012. Major Business Facility Job Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. .00 13. Clean Fuel Vehicle Job Creation Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. .00 14. Day-care Facility Investment Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. .00 15. Low-income Housing Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. .00 16. Agricultural Best Management Practices Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. .00 17. Worker Retraining Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. .00 18. Waste Motor Oil Burning Equipment Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. .00 19. Riparian Forest Buffer Protection For Waterways . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. .00

20. Virginia Coal And Production Incentive Tax Credit . . . . . . . . . . . 20. .00

21. Enter the amount of credit assigned to another party . . . . . . . . .21. .00

22. Virginia Coal and Production Incentive Tax Credit available for use by owner (Subtract line 21 from line 20) . . . 22. .0023. Historic Rehabilitation Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. .0024. Land Preservation Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. .00

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25. .0026. Total Nonrefundable credits ( Total lines 1-19 and 22-25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26. .00 w

27. Credits from Line 1 of your 2008 Schedule 306B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27. .00

. . . . . . . . . . . . . . 28. .0029. Full credit: Enter amount from 2008 Form 306, Line 12a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. .0030. Full credit: Enter amount from your 2008 Form 306, line 12b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30. .0031. 85% Credit: Enter amount from 2008 Form 306, line 13a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31. .0032. 90% Credit: Enter amount from your 2008 Form 306, line 13b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32. .0033. Total Coal Related Tax Credits allowable this year: Add Lines 29, 30, 31 and 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33. .0034. Enter amount from your 2008 Form 306, Line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34. .00

2008Va. Schedule VK-1Page 2

Owner FEIN or SSN

PTE FEIN

NoticeYou have received this Schedule VK-1 because the above named Pass-Through Entity (PTE) earned income from Virginia sources and haspassed through to you a portion of that Virginia source income based on your ownership of the PTE. A copy of this schedule has

tax professional. Information and forms may be obtained at www.tax.virginia.gov, or call the Virginia Department of Taxation at804-367-8031 (individuals) or 804-367-8037 (businesses).

Spouse Yourself5 Dependent on Another’s Return (See the instructions for Line 11.) ................................................ 5 Use only when Filing For use by all

. 6 ADJUSTED GROSS INCOME (from Line 32, Col. A1 and/or B1, Part I, on Page 2) ....................... 6 00 00 7 Additions from Line 36, Part II, on Page 2......................................................................................... 7 00 00 8 Subtotal (add Lines 6 and 7) ............................................................................................................. 8 00 00 9 Subtractions from Line 45, Part III, on Page 2 .................................................................................. 9 00 00 10 VIRGINIA ADJUSTED GROSS INCOME (subtract Line 9 from Line 8).......................................... 10 00 00 11 (a) Standard Deduction from Line 46(e), Part IV, on Page 2 ......................................................11(a) 00 00 (b) Itemized Deductions from Line 47(c), Part V, on Page 2 .......................................................11(b) 00 00 12 Prorated Exemption Amount (See instruction to prorate using the Ratio Schedule) .................... 12 00 00 13 Deductions (Sch. NPY, Part II, Line 2). .......................................................................................... 13 00 00 14 Subtotal (add Lines 11(a) or 11(b), 12 and 13)................................................................................ 14 00 00 15 Virginia Taxable Income (subtract Line 14 from Line 10) ................................................................ 15 00 00 16 Income Tax: From Tax Table or Tax Rate Schedule ........................................................................ 16 00 00 17 TOTAL TAX (add column A and column B, Line 16)................................................................................................................17 00 18 (a) Your Virginia Income Tax Withheld (Attach Forms W-2, W-2G, 1099 and VK-1) ........................................................ 18(a) 00 (b) Spouse's Virginia Income Tax Withheld (Attach Forms W-2, W-2G, 1099 and VK-1)..................................................... (b) 00 (c) Combined 2008 Estimated Tax Payments (Include credit from 2007) ............................................................................ (c) 00 (d) Extension Payment - Form 760IP ................................................................................................................................... (d) 00 (e) Tax Credit for Low Income Individuals or VA Earned Income Credit from Schedule NPY .............................................. (e) 00 (f) Credit for Tax Paid to Another State from Schedule NPY ................................................................................................ (f) 00 (g) Credits from attached Schedule CR. If claiming Political Contribution Credit only, also check box. (See instructions) (g) 00 19 TOTAL PAYMENTS AND CREDITS [add Lines 18(a) through (g)] ..........................................................................................19 00 20 If Line 17 is larger than Line 19, enter the difference. This is the INCOME TAX YOU OWE. Skip to Line 22. ........................20 00 21 If Line 19 is larger than Line 17, enter the difference. This is the OVERPAYMENT AMOUNT ...............................................21 00 22 Addition to tax, penalty and interest from Schedule NPY, Part V, Line 4..................................................................................22 00 23 Amount of overpayment on Line 21 to be CREDITED TO 2009 ESTIMATED INCOME TAX. ................................................................23 00 24 Contributions and Consumer's Use Tax from Schedule NPY, part VI, Line 7...........................................................................24 00 25 Add Line 22, Line 23 (Columns A and B) and Line 24..............................................................................................................25 00 26 If you owe tax on Line 20, add Lines 20 and 25 - OR - If Line 21 is an overpayment and Line 25 is larger than Line 21, enter the difference. This is the AMOUNT YOU OWE. Attach payment ..................................................26 00 Check here if credit card payment has been made 27 If Line 21 is larger than Line 25, subtract Line 25 from Line 21. This is the amount to be REFUNDED TO YOU ...........................27 00

v

Virginia Part-Year Resident Income Tax Return

2601039 Rev. 08/08

Check Applicable Boxes: Amended Return- Check if Resultof NOL

Fixed DateConformity

Qualifying Farmer,Fisherman orMerchant SeamanOverseas on DueDate

Enhancement TaxCredit Earned in 2008Pass ThroughWithholding (AttachSch. VK-1)

Stap

le F

orm

s W

-2, W

-2G

, 109

9-R

and

VK

-1he

re.

LTD

Stap

le c

heck

or m

oney

ord

er h

ere.

OR

A B

760PY

1 Single (Claiming federal Head of Household? YES ) + = X $930 = + = X $800 = 2 Married, Filing Joint Return (Even if only one had income) + = X $930 = + = X $800 = 3 Married, Filing Separate Returns (Enter spouse’s SSN above) + = X $930 = + = X $800 = Spouse's full name

4 Married, Filing Separately Column B: Yourself + = X $930= + = X $800 = B on this Combined Return Column A: Spouse + = X $930 = + = X $800 = A

FILING STATUS (CHECK ONLY ONE)

Add the Total of Section 1 plus the Total of Section 2. Use the sum when completing Line 12

If both husband and wife had income, using Filing Status 4 mayresult in less tax than Filing Status 2 (see instructions).

Dates of Residence in Virginia in 2008:

65 orover

EXEMPTIONS (Enter Number)

BlindYou Dependents Total Section 1 Total Section 2

1

2

1

11

v

Your First Name MI Last NamevB

Your Social Security Number

MI Last NamevA

Spouse's Social Security Number

Present Home Address (Number and Street, or Rural Route) Earned Income Credit Claimed on Federal Return

v $ .00State ZIP Code

Name of Virginia City or County Where You Were a Resident on Jan. 1, 2009 IMPORTANTCity or County

Locality Code from Instructionsv

00

month/day/year month/day/year month/day/year month/day/yearYOU - From To SPOUSE - From To/ /2008 / /2008 / /2008 / /2008

STAPLE HERE2008

Attach a copy of federal return and other required attachmentsDue May 1, 2009

315-10

315-11305-29

305-16

305-17305-18

315-12

070-1

070-3

075-1

085-1

060-1

065-1

070-2

070-4

060-3

065-3

003

055

095-1 100-1

315-9350

105110-2 110-3

110-1

310-1 310-2 310-3 310-4

305-3305-3

305-3

305-3

305-4305-5305-5

305-5

305-5305-10

320-7

320-7

320-7

320-7320-9

305-8

305-8

305-8

305-13

305-8

305-6

305-6

305-6305-6

305-7

305-7

305-7305-7

305-12

320-8

320-8

320-8320-8

320-10

305-15

310-6310-8315-2320-3320-4355365380390400410585

310-5310-7315-1315-8320-2370360375385395405425445450455465470475480485490495

305-36

535

500505510515520

525

530305-19

080-1

305-11

PART I - SCHEDULE OF INCOME AND ADJUSTMENTS (See instructions) —ALL FILERS MUST COMPLETE THIS SCHEDULE—ENTER SPOUSE’S INCOME WHEN FILING STATUS 4 IS USED FOR USE BY ALL OTHER FILERS

Column A1 Column A2 Column A3 Column B1 Column B2 Column B3 Income on Income While Income While NOT Income on Income While Income While NOT

28 Income: Federal Return Virginia Resident Virginia Resident Federal Return Virginia Resident Virginia Resident

(a) Wages, salaries, tips and other compensation.......28(a) 00 00 00 00 00 00 (b) Interest and dividends ................................................(b) 00 00 00 00 00 00 (c) Pension and other income (attach explanation) .........(c) 00 00 00 00 00 00 29 Gross income [add Lines 28 (a), (b) and (c)] .....................29 00 00 00 00 00 00 30 Adjustments to income: moving expenses ........................30 00 00 00 00 00 00 31 Other income adjustments (attach explanation) ................31 00 00 00 00 00 00 32 Adjusted gross income (Line 29 less Lines 30 and 31)*....32 00 00 00 00 00 00

........................(a) 00 00 00 00 00 00 (b) Fixed date conformity FAGI [add Lines 32 and 32(a)]..(b) 00 00 00 00 00 00

*Enter the amount from Line 32, Col. A1 on Page 1, Line 6 Col. A. Enter the amount from Line 32, Col. B1 on Page 1, Line 6, Col. B.PART II - ADDITIONS TO FEDERAL ADJUSTED GROSS INCOME

...................................................................................................................33 00 00 34 Interest earned while a Virginia resident on obligations of other states exempt from federal tax...........................34 00 00 35 Other additions to federal adjusted gross income as provided in instructions - Attach explanation .......................35 00 00 36 TOTAL ADDITIONS (add Lines 33 through 35) Enter here and on Line 7 on Page 1 ............................................36 00 00PART III - SUBTRACTIONS FROM FEDERAL ADJUSTED GROSS INCOME

...............................................................................................................37 00 00 38 Age deduction from Sch. NPY, Part I, Line 4 ..........................................................................................................38 00 00 39 State income tax refund or overpayment credit reported as income on your federal return and received while a Virginia resident. (Claim in the same column you reported the income on Line 6.).....................39 00 00 40 Income attributable to your period of residence outside Virginia from Part I, Columns A3 and B3, Line 32(b) ......40 00 00 41 Income (interest, dividends or gains) received while a Virginia resident on obligations or securities of the U.S. exempt from state income tax, but not from federal tax ......................................................41 00 00

income on your federal return and attributable to your period of residence in Virginia...........................................42 00 00 43 Disability income received while a Virginia resident and reported as wages Spouse (or payment in lieu of wages) on account of permanent and total disability You..........................43 00 00 You cannot claim an Age Deduction on Line 38 and the disability subtraction. See instructions. 44 Other subtractions - refer to the instruction book for Other Subtraction Codes (a) Enter 2 digit code in box ...................... 44(a) 00 00 (b) Enter 2 digit code in box .......................... (b) 00 00 (c) Enter 2 digit code in box ...........................(c) 00 00 45 TOTAL SUBTRACTIONS - (add Lines 37 through 44c). Enter here and on Line 9 on Page 1 ..............................45 00 00PART IV - STANDARD DEDUCTION (The standard deduction must be claimed unless itemized deductions were claimed on your federal return - see instructions.)

46 (a) Fixed date conformity Federal ADJUSTED GROSS INCOME (total of Line 32(b), Columns A1 + B1 from Part I above)....................46(a) 00 (b) Fixed date conformity income attributable to Virginia residence (total of Line 32(b), Columns A2 + B2 from Part I above) ..................... (b) 00 (c) Percentage of full standard deduction allowable [amount shown on Line 46(b) divided by amount shown on Line 46(a)]. Enter to only one decimal place (Ex.: 12.2%) ................................................................................................................................ (c) % (d) Filing Status 1: Enter $3,000; Filing Status 2 or 4: Enter $6,000; Filing Status 3: Enter $3,000 ............................................................... (d) 00 (e) Multiply Line 46(c) by Line 46(d). Enter here and on Line 11(a) on front. If using Filing Status 4, you may allocate this amount between husband and wife, as mutually agreed........................................................................................ (e) 00PART V - ITEMIZED DEDUCTIONS (If you itemized deductions on your federal return, YOU MUST claim itemized deductions on your Virginia return.) 47 (a) Itemized deductions from Schedule A Worksheet paid while a Virginia resident...................................................................................47(a) 00 (b) State and local income taxes claimed on Schedule A and included on Line 47(a).................................................................................... (b) 00 (c) Allowable Virginia itemized deductions: Subtract Line 47(b) from Line 47(a). Enter here and on Line 11(b) on Page 1. If using Filing Status 4, you may allocate this amount between husband and wife, as mutually agreed .................................................. (c) 00

¶¶

¶

A BSpouse -USE ONLYwhen Filing Status 4

is checked

YourselfFor use by all

x

x

x

Your Signature Date Your Business Phone Number Home Phone Number

Preparer's Signature Date Preparer's Phone Number Preparer's FEIN/PTIN/SSN

Firm's Name (or Yours if Self-Employed) Code

I (We) authorize the Department of Taxation to discuss this return with my (our) preparer.I (We), the undersigned, declare under penalty of law that I (we) have examined this return and to the best of my (our) knowledge, it is a true, correct and

return and any refunds will be made payable to us jointly.

Check ifDeceased

Check ifDeceased

PleaseSign Here

Preparer'sUse Only

v

v v

v

v

Attach A Complete Copy Of Your Federal Tax Return And All Other Required Virginia Attachments

Name SSNForm 760PY (2008)Page 2

75576076577077578078500550061

82583083584084585085500530059

89590090591091592092500510057

72072573073574074575000540060

79079580080581081582000520058

86086587087588088589000500056

625

665

550

655645

615

605

600

590575

315-4635

570560

580315-7

315-3630

565555545620

305-35305-34305-33

690

685680

670660650640

610

315-6

595

700

695

305-24715710705

305-21

305-20

305-41

305-40

050-1

115-1

300-3 OR

305-37

050-2

675

305-39305-38

2008Virginia Nonresident Income Tax Return

Due May 1, 2009Check Applicable Boxes: Amended Return - CheckIf Result Of NOL

Fixed Date Conformity

Overseas On Due Date Qualifying Farmer, Fisher-man Or Merchant Seaman

Name(s) And AddressDifferent Than ShownOn 2007 Virginia Return

CreditPass-Through WithholdingIncluded With This Return(Attach Form VK-1)

Stap

le F

orm

s W

-2, W

-2G

, 109

9-R

and

VK

-1 h

ere.

LTD

5 Dependent On Another’s Return (See the instructions for Line 11.)........................................................................................... 5 6 ADJUSTED GROSS INCOME from your federal return (not federal taxable income) .....................................................6 00 7 Additions from Line 32, Part I, on Page 2.............................................................................................................................7 00

.......................................................................................................................................... 00......................................................................................................................9 00

10 ............................................................................10 00OR ..............................11 00

Exemption Amount ................12 00 13 Deductions (Schedule NPY, Part II Line 2). .......................................................................................................................13 00

.................................................................................................................................... 00.........................................................................15 00

16 Percentage from Line 59, Part V, on Page 2 [Enter to one decimal place only. ..................................16 %...........................................................17 00

........................................................................................................... 00 19 (a) Your Virginia income tax withheld (Attach Forms W-2, W-2G, 1099-R and VK-1)................................................... 19(a) 00

............................................... 00.............................................................................................(c) 00

................................................................................................................................ (d) 00........................................... (e) 00

.......................................................................(f) 00 (g) ............................ (g) 00

....................................................................................20 00INCOME TAX YOU OWE. ..................21 00OVERPAYMENT AMOUNT .........................................22 00

............................................................................23 00CREDITED TO 2009 ESTIMATED INCOME TAX .......................................... 00

............................................................................................................25 00.......................................................................................................................................26 00

27 If you owe tax on Line 21, add Lines 21 and 26 - OR larger than Line 22, enter the difference. This is the AMOUNT YOU OWE. ............................................27 00

REFUNDED TO YOU.................. 00

763STAPLE

Filing Status (Check Only One)

1 Singleh )

2 Married, Filing Joint Return (BOTH must have Virginia source income)

3 Married, Spouse Has No Income From Any Source

Married, Filing Separate Returns

You 65 oroverTotal

Section 1Total

Section 2EXEMPTIONS

1

2

2

1

+ = X $930= + = X$800 =

+ = X $930= + = X$800 =

+ = X $930= + = X$800 =

+ = X $930= + = X$800 =

Add the Total of Section 1 plus the Total of Section 2. Enter the sum on Line 12

$

$

$

$

$

$

$

$

v

Your First Name MI Last Name

MI Last Name

State of Residence

State ZIP Code

Importantincome source is located City OR County

Locality Code from Instructions

v

Attach complete copy of federal tax return and all other required Virginia attachments.

Stap

le c

heck

or m

oney

ord

er h

ere.

070-1 070-2 060-1 060-3 003

070-3 070-4 065-1 065-3 055

075-1

085-1 305-29 100-1

305-3

305-3

305-3

305-3

305-5

305-5

305-5

305-8

305-8

305-8

320-7

320-7

320-7305-6

305-6

305-6

305-7

305-7

305-7

320-8

320-8

320-8

305-8 320-7305-6 305-7 320-8

310-5310-7315-1315-8320-2540375385395405415420425450455465470475480485490495500505510515520

525530

315-10

305-29

305-17305-16

305-27

315-12

315-11

305-19

095-1

305-25

110-1

305-4

305-5

305-36

110-2 110-3

305-18

305-15

PART I - ADDITIONS TO FEDERAL ADJUSTED GROSS INCOME..................................................29 v 00

....................................30 v 00................................................................................................31 v 00

........................................................32 v 00PART II - SUBTRACTIONS FROM FEDERAL ADJUSTED GROSS INCOME (FAGI). Read instructions. 33 Age Deduction:

....... (a)

................................... 00 v 00 v

...................................................................................33 v 00................................................ v 00

.........................35 v 00... 36 v 00

You ......................................37 v 00 You cannot claim an Age Deduction on Line 33 and the disability subtraction. See instructions.

........................................................................................... v 00

v 39a v 00v v 00v 39c v 00

.................................................... v 00PART III - STANDARD DEDUCTION

......................................... v 00PART IV - ITEMIZED DEDUCTIONS (If you itemized deductions on your federal return, see Page 16 of the instructions.)

......................................................................................................................................... v 00v 00

........ v 00PART V - NONRESIDENT ALLOCATION PERCENTAGE SCHEDULE

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 00

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 00

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00 00

51 Other gains or losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 00 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 00 00

. . . . . . . . . . . . . . . . . . . . . . . 53 00 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 00

55 Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 00 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 00 00

. . . . . . . . . . . . . . . . . . . 57 00 00 . . . . . . . . . . . . . . . . . . . . . . 00 00

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .v59 %

Month - Day - Year- -

Month - Day - Year- -

Please Sign Here

Your Signature Date Check ifdeceased ( )

both must sign) Date Checkif

deceased

Preparer'sUse Only Code

Name SSN

¶¶

¶

Page 2

545555620565

875

875 870315-4 315-3

315-5315-7595315-6

610630

640650660

305-33305-34305-35

670

880

320-5320-6370

720725730735740745750755760765775780785790

795800805810815820

830835845850855860

865

305-40

305-41

305-20

305-21

300-3

115-1

350

050-1 050-2

305-37

305-24

305-39305-38

315-9

825

885

Your Name As Shown On Virginia Return B Your Social Security Number

Spouse's Name As Shown On Virginia Return A Spouse's Social Security Number

Part I - Form 760PY ONLY - Age Deduction - Read instructions before completingEnter the Adjusted Federal Adjusted Gross Incomefrom Age Deduction Worksheet, Line 8, if applicable..........For Filing Status 3, enter spouse's birth date....................

1. Enter birth date (For Filing Status 2 and 4: Both birth

2. Enter Age Deduction (See instructions

3. Enter the amount from the Ratio Schedule for the date you moved into or out of Virginia........

4. Qualifying Age Deduction - Multiply Line 2 by Line 3 and enter here.................................... Filing Status 1 or 3 - Transfer amount from Line 4, Col. B to Form 760PY, Line 38, Col. B Filing Status 2 - Transfer the total of Line 4, Col. A & B to Form 760PY, Line 38, Col. B Filing Status 4 - Transfer the amounts from Line 4 to Form 760PY, Line 38, Col. A & B

Schedule NPY2008

00Month-Day-Year

- -

A Spouse B You

1.

Month-Day-Year

- -

Month-Day-Year

- -

2. 00 00

3. . .

4. 00 00You may NOT claim both this deduction and the

disability income subtraction on Form 760PY, Part III,

Part III - Tax Credit For Low Income Individuals or Virginia Earned Income Credit•• If more room is needed, attach a schedule with the name, SSN and Guideline Income for each additional dependent.• Complete all of Part III. Failure to complete this Part may result in this credit being reduced or disallowed.

1. Yourself 00

2. Spouse 00

a. Dependent 00

b. Dependent 00

004. Enter the total number of exemptions listed above and on any attached schedule. Based on this total, the total

family Guideline Income from Line 3 and the poverty guidelines in the instructions, determine your eligibility. If you do not qualify for the Tax Credit for Low Income Individuals but claimed an Earned Income Credit on your federal return, enter 0 and proceed to Line 7 .............................................................................................................................4.

5. If eligible, enter the number of personal exemptions from Form 760PY or Form 763....................................................5.6. Multiply Line 5 by $300 and enter the result. Proceed to Line 7. If you do not qualify for the tax

credit but claimed an Earned Income Credit on your federal return, enter $0 and proceed to Line 7. .........................6.7. Enter the amount of Earned Income Credit claimed on your federal return. If you did not claim an Earned

....7.

...........................................................................................................................................8.

9. Enter the greater of Line 6 or Line 8...............................................................................................................................9.10. Compare the amount of tax on Form 760PY, Line 17, or on Form 763, Line 18, to the amount on Line 9 above.

.....10.

Part II - Deductions from Virginia Adjusted Gross Income

1. Refer to the Form 760PY or 763 instruction book for Deduction Codes .................................................................

2. Total Deductions - Add Lines 1a - 1c.

from Column B on Line 13, Column B, of Form 760PY or Line 13 of Form 763 ................... 2.

A SPOUSEThis column for 760PY

1a. 00

1b. 00

1c. 00

B YOU

00

00

00

00

Schedule of Adjustments ForNonresident or Part-Year Resident

Attach this Schedule to your Form 760PY or Form 763

0143

0051 0050

0053 0052

0055 0054

0057 0056

0142

0058006100640067

0059006200650068

00600063

00660069

0070

0071

0072

0073

007400750076

0077

0146

0149

0152

0145

0148

0151

0154 0153

0144

0147

0150

Part V - Addition to Tax, Penalty and Interest• See Instructions1. Addition to Tax - Enter the amount from Form 760C or 760F, whichever is applicable ............................................1.

2. Penalty - See instructions. If owed, check one and enter amount: Late Filing Penalty or Extension Penalty .......................................................2.

3. Interest - Compute on amount from Form 760PY, Line 20, or Form 763, Line 21. See Instructions....................... 3.

4. Total - Add Lines 1, 2 and 3. Enter here and on Form 760PY, Line 22, or Form 763, Line 23............................... 4.

Part VI - Contributions and Consumer's Use Tax 1. Voluntary Contributions From Overpaid Taxes

2. Total Voluntary Contributions - Add Lines 1a and 1b This subtotal may not exceed the amount on Form 760PY, Line 21 minus the total of Lines 22 and 23; or Form 763, Line 22 minus the total of Lines 23 and 24..................................................... 2.

3. Other Voluntary Contributions

4. Public School Foundations Enter the code of the foundation and the contribution amount in boxes 4a and 4b

5. Total Contributions - Add Line 2, Lines 3a and 3b and Lines 4a and 4b .......................................................... 5.

6. Consumer's Use Tax......................................................................................................................................... 6.

7. Total Contributions and Consumer's Use Tax - Add Lines 5 and 6 Enter this amount on Form 760PY, Line 24 or Form 763, Line 25....................................................................... 7.

00

00

00

00

Code Amount

1a. 00

1b. 00

4a. 00

4b. 00

00

00

00

If you are donating to more than 2 qualifying organizations, enter the code “00”

indicating the amount you wish to contribute to each organization. See Instructions for contribution codes.

3a. 00

3b. 00

If you are donating to more than 2 school foundations, enter “999999”

page indicating the amount you wish to contribute to each foundation. See Instructions for foundations codes.

Be sure to attach Schedule NPY to your return.

Schedule NPY 2008Page 2

If you are donating to more than 2 qualifying organizations, enter the code “00”

indicating the amount you wish to contribute to each organization. See Instructions for contribution codes.

00

Your Name As Shown On Virginia Return B Your Social Security Number

Spouse's Name As Shown On Virginia Return A Spouse's Social Security Number

Part IV - Credit For Tax Paid To Another State• Attach copy of that state's return. A

SPOUSEThis column for 760 PY B YOU

1. 00 00 2. Virginia Taxable Income - Enter amount from Form 760PY, Line 15 or Form 763, Line 17.. 2. 00 00

3. 00 00 4. Virginia Income Tax - Enter the amount from Form 760PY, Line 16 or from Form 763, Line 18 4. 00 00

5. % %

6. 00 00 7. Credit lesser of Lines 4 or 6. .......................................................................................................... 7. 00 00 8. Total

Note: The sum of Line 10, Part III and Line 8, Part IV, cannot exceed your tax liability. Adjust Line 8, Part IV, if necessary to ensure sum does not exceed tax liability. .......................................................................................................8. 00

0082008400860089

0081008300850088

0091 00900093 0092

0095 0094

0096

0097

0100

0101

0102

0104

0106

0119

0121

0123

0126

0128

0131

0132

0133

0103

0087

0098 0099

0105

0120

0122

0125

0127

050051052053056

054 055

057 058

059

060061062 063 064

065

066

067

068

073

071

069

070

072

050051052053

056

054 055

057 058

067

068

069

071

073

070

072

074

076

077 078

079083

080084

082086

059

060061

062 063 064

065

087 088081085

075

Form VA-8879 (REV 10/2008)

VA-8879Virginia Department

of Taxation Virginia e-file Signature Authorization Tax Year

2008

Declaration Control Number

Your Name B Your Social Security # - -

Spouse’s Name A Spouse’s Social Security # - -

Part I Tax Return Information A Spouse B Yourself 1. Virginia Adjusted Gross Income (Form 760CG, line 9; 760PY, line 10, columns B & A; Form 763, line 10)

2. Amount you Owe (Form 760CG; Form 760PY, line 26; Form 763, line 27)

3. Refund (Form 760CG; 760PY, line 27; Form 763, line 28)

Part II Declaration of Taxpayer and Signature Authorization Under penalties of perjury, I declare that I have examined a copy of my individual income tax return and accompanying schedules and statements for the year ending December 31, 2008, and to the best of my knowledge and belief, it is true, correct and complete. I further declare that the information I provided to my Electronic Return Originator (ERO), Transmitter, or Intermediate Service Provider (including my name, address and social security number or individual tax identification number) and the amount shown in Part I above agree with the information and amounts shown on the corresponding lines of my electronic income tax return. If I am filing a balance due return, I understand that if the Virginia Department of Taxation does not receive full and timely payment of my tax liability, I remain liable for the tax liability and all applicable interest and penalties. I authorize my ERO, Transmitter or Intermediate Service Provider to transmit my complete return to the Virginia Department of Taxation. I have selected a personal identification number (PIN) as my signature for my electronic income tax return and, if applicable, my Electronic Funds Withdrawal Consent (direct debit).

Taxpayer’s PIN: check one box only

I authorize the ERO named below to enter my PIN as my signature on my 2008 e-filed Virginia individual income tax return. DDo not enter all zeros

_____________________________________________________________________________________________________________________________

ERO

I will enter my PIN as my signature on my 2008 e-filed Virginia individual income tax return. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.

Your signature ________________________________________________________________________ Date _________________________________________

Spouse’s PIN: check one box only

I authorize the ERO named below to enter my PIN as my signature on my 2008 e-filed Virginia individual income tax return. DDo not enter all zeros

_____________________________________________________________________________________________________________________________ ERO

I will enter my PIN as my signature on my 2008 e-filed Virginia individual income tax return. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.

Spouse’s signature ______________________________________________________________________ Date _______________________________________

Part III Certification and Authentication – Practitioner PIN Method Only

ERO’s EFIN/PIN: Enter your six digit EFIN followed by your five digit self-selected PIN.

Do not enter all zeros

I certify that the above numeric entry is my PIN, which is my signature for the 2008 Virginia individual income tax return for the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and Virginia’s publication VA1345, 2008 Handbook for Electronic Filers of Individual Income Tax Returns.

ERO’s signature ________________________________________________________________________ Date _______________________________________

Form VA-8879 (REV 10/2008)

Purpose of Form

Complete form VA-8879 when the Practitioner PIN method is used or when the taxpayer authorizes the electronic return originator (ERO) to enter or generate the taxpayer’s personal identification number (PIN) on his or her e-filed individual income tax return.

This form should be retained by the ERO. Do not send this form to the Virginia Department of Taxation or the IRS.

When and How To CompleteIF the ERO is…… THEN….

Not using the Practitioner PIN method and the taxpayer enters his or her own PIN

Do not complete Form VA-8879

Submitting Form VA-8453 Do not complete Form VA-8879

Using the Practitioner PIN method and is authorized to enter or generate the taxpayer’s PIN.

Complete form VA-8879, Parts I, II and III.

Using the Practitioner’s PIN method and the taxpayer enters his or her own PIN.

Complete form VA-8879, Parts I, II and III.

Not using the Practitioner PIN method and is authorized to enter or generate the taxpayer’s PIN.

Complete form VA-8879, Parts I and II.

ERO Responsibilities

The ERO will:

1. Enter the name(s) and social security number(s) of the taxpayer(s) at the top of the form.

2. Complete Part I using the amount from the taxpayer’s 2008tax return..

3. Enter or generate, if authorized by the taxpayer, the taxpayer’s PIN and enter it in the boxes provided in Part II.

4. Enter on the authorization line in Part II the ERO firm name ( not the name of the individual preparing the return) if the ERO is authorized to enter the taxpayer’s PIN.

5. After completing (1) through (4), give the taxpayer Form VA-8879 for completion and review. This can be done in person or by using the U.S. mail, a private delivery service, email, or an internet website.

6. Enter the 14-digit Declaration Control Number (DCN) assigned to the tax return after the taxpayer completes Part II.

The ERO must receive the completed and signed Form VA-8879 from the taxpayer before the electronic return or request for refund is transmitted (or released for transmission).

Taxpayer Responsibilities

Taxpayers have the following responsibilities:

1. Verify the accuracy of the prepared income tax return, including direct deposit information.

2. Check the appropriate box in Part II to authorize the ERO to enter or generate their PIN or to do it themselves.

3. Indicate or verify their PIN when authorizing the ERO to enter or generate it (the PIN must be five numbers other than all zeros.

4. Sign and date Form VA-8879.

5. Return the completed Form VA-8879 to the ERO by hand delivery, U.S. mail, private delivery service or fax. Your return or request will not be transmitted to the Virginia Department of Taxation until the ERO receives your signed Form VA-8879.

Virginia Individual Income Tax Declaration for Electronic Filing VA-8453DO NOT SEND THIS VA-8453 TO THE VA DEPT. OF TAXATION OR THE IRS.

IT MUST BE MAINTAINED IN YOUR FILES!IRS Declaration Control Number (DCN)

0 0 - - - 9 22008

First name and initial (if joint or combined return, enter both) Last Name BB Your Social Security # - - Present Home Address AA Spouse’s Social Security # - - City, State and Zip Code On-line filed return

Part I Tax Return Information A Spouse B Yourself 1. Federal Adjusted Gross Income (Form 760CG, line 1; 760PY, line 6, columns B & A; line 4; Form 763, line 6)

2. Virginia Adjusted Gross Income (Form 760CG, line 9; 760PY, line 10, columns B & A; Form 763, line 10)

3. Taxable Income (Form 760CG, line 14; 760PY, line 15, columns B & A; Form 763, line 15)

4. Virginia Income Tax (Form 760CG, line 17; 760PY, line 16, columns B & A; Form 763 line 18)

5. Withholding (Form 760CG, line 18b and a; 760PY, lines 18b & 18a; Form 763, lines 19a & 19b)

6. Amount you Owe (Form 760CG; Form 760PY, line 26; Form 763, line 27)

7. Refund (Form 760CG; 760PY, line 27; Form 763, line 28)

Part II Declaration of Taxpayer

8a. I consent that my refund be directly deposited as designated on my 2008 Virginia income tax return. If I have filed a joint return, this is an irrevocable appointment of the other spouse as an agent to receive the refund.

b. I do not want direct deposit of my refund oor I am not receiving a refund.

c.

I authorize the Virginia Department of Taxation and its designated Financial Agent to initiate an ACH electronic funds withdrawal entry to the financial institution account indicated on my 2008 Virginia income tax return for payment of my state taxes owed on this return and/or a payment of estimated tax. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment.

I declare under penalties of perjury that I have compared the information on my return with the information I have provided to my electronic return originator and that the amounts described in Part I above agree with the amounts shown on the corresponding lines of my 2008 Virginia individual income tax return. To the best of my knowledge and belief, my return is true, correct and complete. I consent that my return including this declaration and accompanying schedules and statements be sent to the Internal Revenue Service (IRS) by my electronic return originator and by the IRS to the Virginia Department of Taxation. This declaration is to be retained by the ERO or transmitter as validation of my electronically filed Virginia income tax return.

Your Signature Date Spouse’s Signature (If Filing Status 2 or 4, BOTH must sign) Date Part III Declaration of Electronic Return Originator (ERO) and Paid Preparer I declare that I have reviewed the above taxpayer's return and that the entries on this form are complete and correct to the best of my knowledge. I have obtained the taxpayer's signature on Form VA-8453 before submitting this return to the Internal Revenue Service (IRS) and the Virginia Department of Taxation. I have provided the taxpayer with a copy of all forms and information to be filed with the IRS and the Virginia Department of Taxation, and have followed all other requirements as described in Pub. 1345, Handbook for Electronic Filers of Individual Income Tax Returns (Tax Year 2008) and any requirements specified by the Virginia Department of Taxation. If I am also the Paid Preparer, under penalties of perjury, I declare that I have examined the above taxpayer's return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer is based on all information of which preparer has any knowledge

ERO’s Signature Date SSN

Firm’s name (or yours if self-employed) Paid Preparer? Y N Self-employed? Y N

Address, City, State and Zip EIN

Paid Preparer’s Signature Date SSN

Firm’s name (or yours if self-employed) Self-employed? Y N

Address, City, State and Zip EIN FORM VA-8453 (REV 11/2008)

Purpose of Form

Use Form VA-8453 to: Authenticate the electronic portion of Form 760CG, 760PY

or 763; Authorize the ERO to transmit via a third party transmitter

or authorize the on-line filing company to transmit, and Provide the taxpayer's consent to directly deposit any

overpayment.

When and Where to File

This form must be retained by the preparer/ERO for three (3) years or for online filed returns, the taxpayer must retain for three (3) years once the Virginia acknowledgment is received. For taxpayer-prepared returns, the transmitter must retain the form. Preparers, ERO’s, transmitters and or taxpayers must make the documents available to the Department of Taxation upon request.

Line Instructions

Declaration Control Number (DCN)-The DCN is a 14 digit number assigned by the electronic filing software to each taxpayer's return. It must be clearly typed or printed in the top left corner. The ERO should enter this number only after the Virginia acknowledgment is received.

Name, Address, and Social Security Number-If the taxpayer received a mailing label from the Virginia Department of Taxation, place the label in the name area. Cross out any errors and print the correct information. Add any missing items such as apartment number. If the taxpayer did not receive a label, print or type the information in the space provided. Please verify that the social security number (SSN) is clear and correct. If it is a joint or combined return, be sure the names and SSN’s are listed in the same order.

P.O. Box-If the post office does not deliver mail to the taxpayer's home and the taxpayer has a P.O. Box, enter the box number instead of the home address.

On-line Filed Return-This box should only be checked if the return is filed by the taxpayer via the Internet.

Part I-Tax Return Information

Line 5.-Do not include any withholding from Form 4852, Substitute W-2 or withholding paid to another state.

Part II-Declaration of Taxpayer

Taxpayers must check all applicable boxes on lines 8a through 8c.

If there is an amount on line 6 and the taxpayer checks box 8b and is paying by check or money order, mail the payment by May 2, 2004 with form 760-PMT to the applicable address shown in the instruction booklet

If the taxpayer checks box 8a OR 8c, the taxpayer must ensure that the following information relating to the financial institution account is provided in the tax preparation software:

Routing number Account number Type of account (checking or savings) Refund for overpayment returns (Note: refund will be

deposited into taxpayer’s account five to seven business days from date filed.)

Debit amount for tax due returns (Note: debit from taxpayer’s account will occur five to seven business days from date filed.)

Part III-Declaration of Electronic Return Originator (ERO) and Paid Preparer

The Department of Taxation requires the ERO’s signature.

A paid preparer must sign Form VA-8453 in the space for Paid Preparers. Only handwritten signatures are acceptable. If the paid preparer is also the ERO, do not complete the paid preparer section. Instead, check the box labeled "Check if also paid preparer".

Automated Refund Information-Refund information is available on Tele-Tax. See the instruction booklet for Form 760CG for a list of Tele-Tax information telephone numbers.

FORM VA-8453 (REV 11/2008)

Virginia Department of Taxation Taxpayer Filing Election

Opt Out Form VA FORM 8454T

General Information

Previously, individual income tax returns preparers were required to be submitted to the Virginia Department of Taxation (TAX) using an electronic medium or, if submitted on paper, produced using software that generated a 2D barcode. House Bill 678, which was passed during the 2008 General Assembly session, modified this requirement to remove the option for paper filing with a 2D barcode. Therefore, effective for taxable years beginning on and after January 1, 2008 paid preparers who prepare 100 or more returns in a tax year must file all eligible returns electronically. If a return is noteligible for electronic filing, it may be filed on paper.

As a taxpayer receiving services from a tax preparer who is required by Virginia law to file all acceptable Virginia individual income tax returns electronically, you may elect to “Opt Out”. That is, you may elect to not file your return electronically. Returns submitted electronically are processed faster and more accurately and at a lower cost.

If you elect to Opt Out, you are required to complete this form, which will be retained by your tax preparer. Completing and signing this form will indicate that you have elected to not file your return electronically.

Reason for election: ________________________________________________________________________________

________________________________________________________________________________________________

________________________________________________________________________________________________

________________________________________________________________________________________________

________________________________________________________________________________________________

________________________________________________________________________________________________

Taxpayer’s signature Date Preparer’s or Firm’s Name

Spouse’s signature (if filing joint) Date Tax Preparer’s Signature Date

Taxpayer’s Name(s) PLEASE PRINT Preparer’s FEIN/PTIN/SSN

Primary SSN Spouse’s SSN (if filing joint)

Instructions for Paid Tax Preparer Retain this form with your records for a period of three (3) years.

Virginia Department of Taxation Paid Tax Preparer Hardship Waiver Request

Hardship Waiver for Taxable Year ________ VA FORM 8454P

Previously, Individual income tax returns prepared by certain tax preparers were required to be submitted to the Virginia Department of Taxation (TAX) using an electronic medium or, if submitted on paper, produced using software that generated a 2D barcode. House Bill 678, which was passed during the 2008 General Assembly session, modified this requirement to remove the option for paper filing with a 2D barcode. Therefore, effective for taxable years beginning on and after January 1, 2008, paid preparers who prepare 100 or more returns in a tax year must file all eligible returns electronically. If a return is not eligible for electronic filing, it may be filed on paper.

The Tax Commissioner has the authority to waive the requirement to file electronically upon finding that the requirement would cause an undue hardship for the tax preparer. The tax preparer must request in writing a waiver from the Tax Commissioner and clearly demonstrate the nature of the undue hardship. Hardship waiver requests shall be responded to within 45 days of receipt.

FEIN/PTIN/SSNPreparer’s or Firm’s Name

Telephone Number Contact Person E-MAIL Address

Street Address

State Zip Code City

DateAuthorized Signature

A hardship waiver is being requested for the following reason: (attach supporting documentation)

Mail to: Virginia Department of Taxation Hardship Waiver Request P.O. Box 27423 Richmond, Virginia 23261-7423 Fax: (804) 367-7013The Department of Taxation may accept or deny a Request for Waiver based on facts presented. For further information, call 804-367-6100.